$4\mathrm{.}1$ Complete the table below to explain how the rental income will be taxed.

Provide reasons for your answer and motivate using legislation, where

applicable. Work with monthly figures in your answer.

You may use the following table in your answer:

$4\mathrm{.}2$ Explain, with reference to legislation, the tax consequences for the

relevant taxpayers if the expenses in the production of rental income is

R$22000$ per month.

$4\mathrm{.}3$ Explain, with reference to legislation, the tax consequences for the Trust

if the expenses in the production of rental income is R$22000$ per month

and $T$ has emigrated and is no longer a tax resident in South Africa. $(1)$