Emily Johnson is a $70-$year$-$old resident of Australia. You may assume that Emily Johnson has not been in South Africa at any stage during her $2024$ year of assessment and does not have a permanent establishment in South Africa.Emily Johnson received the following income during her $2024$ year of assessment which ended on $29$ February $2024$:IncomeRandRental income from a house in Australia$\mathrm{.}800000$Dividend income from shares in South African companies$\mathrm{.}250000$Local interest earned on funds invested with an Australian bank$\mathrm{.}80000$Interest earned on loan advanced$\mathrm{.}100000$Notes:$1.$Emily Johnson advanced a loan of R$1$ million to her brother, Peter Johnson, who is a South African resident. The loan bears interest at a fixed interest rate of $10\%$ per annum.REQUIRED:Calculate Emily Johnsons income tax liability for the $2024$ year of assessment.Support your answers with references to the Income Tax Act where applicable.Show all calculations clearly.$(13$ marks$)$