Buy$-$a$-$lot $($Pty$)$ Ltd $($a South African company$)$ sells various products online and delivers for free. Its year of assessment ends on $31$ March $2024$ and it operates from offices and warehouses that are located in Johannesburg. Customers must pay the full purchase price of the product on the date that the online order is submitted. The company$$s terms and conditions state that if a customer is not satisfied or does not like the product after receipt of the product, he$/$she can return the product within two weeks after the delivery date and Buy$-$a$-$lot $($Pty$)$ Ltd will provide a full refund of the purchase price.

Mrs Khumalo ordered a pair of blue high heel shoes on $25$ March $2024$ and made an EFT $($electronic fund transfer$)$ payment of R$900$ on the same date. The shoes were delivered on $29$ March $2024.$ Mrs Khumalo realised that the heel was higher than what she expected and decided to return the shoes. She successfully logged a return request online on $31$ March $2024.$ Buy$-$a$-$lot $($Pty$)$ Ltd processed the return on $2$ April $2024$ and paid the R$900$ into Mrs Khumalo$$s bank account on the same date. Buy$-$a$-$lot $($Pty$)$ Ltd made a provision for product returns of R$30000$ on $31$ March $2024.$

a$.$ Discuss whether the R$900$ sale of the blue high heel shoes will constitute gross income for Buy$-$a$-$lot $($Pty$)$ Ltd for the $2024$ year of assessment. List the requirements of the gross income definition and briefly discuss each requirement using the given information at hand. Make a brief reference to relevant case law to strengthen your argument.

b$.$ Determine whether the R$30000$ provision for product returns is deductible by Buy$-$a$-$lot $($Pty$)$ Ltd for the $2024$ year of assessment. List all the requirements of the general deduction formula $($section $11($a$),$ read with section $23$ of the Income Tax Act$),$ briefly discuss only the requirement$($s$)$ that will not be met $($i$.$e$.$ what will cause the expense not to be deductible$),$ if any, and conclude whether Buy$-$a$-$lot $($Pty$)$ Ltd will be able to deduct the amount of R$30000.$