Case study: $$ Mr$.$ Clever Magaya is a $58-$year$-$old taxpayer who is a resident in the Republic of South Africa. He is employed by a retail company in Gauteng and runs a small business operating in South Africa and Zimbabwe. He buys and sells property for commission as well as renting out his block flats which he bought $20$ years ago. His income and expenditures during the $2024$ tax year are as follows: $$ Income: $$ R Salary $600000$ Commission received from the employer in the Republic $140000$ Rent from property in the Republic $50000$ Receipts from business in Zimbabwe $30000$ Travel allowance from employer $49200$ Dividends received from South African public company $16600$ Interest received from bank in the Republic $31300$ Taxable capital gain on the sale of the taxpayer$$s primary residence in the Republic $50000$ Monthly medical aid contribution by employer on his behalf $6500$ Monthly retirement fund contributions by employer on his behalf $3750$ Rates and taxes $1700$ Insurance $150$ Alterations to property $7000$ Water charges $650$ Repairs $2800$ Wages $6500$ Additional Information: He owns a vehicle $($R$450000$ including VAT exc. Finance charges$).$ During the $2024$ tax year the employer gave him a total of R$49200$ in travel allowances. He travelled a total of $24000$ km during the current year of assessment. $75\%$ of the total kilometers travelled were for private purposes. Clever kept an accurate logbook$.$ From $1$ March of the current tax year, his employer granted Clever the use of an unfurnished townhouse with more than four rooms. Clever earned remuneration of R$600000($excluding a housing benefit$)$ in the previous tax year. The employer owns the townhouse. The employer pays all the costs of electricity, water, sewerage and municipal rates. However Clever pays the employer R$6000$ per month for the use of the townhouse. $$ Clever personally contributed R$6500$ per month to a registered Pension Fund $$ REQUIRED: $3\mathrm{.}1$ Calculate the Taxable Income of Mr$.$ Clever Magaya in respect of the $2024$ year of assessment