Mr$.$ D$.$ Chuma, a chemical scientist based at Francistown Technical College earned the

following income during the current year of assessment:

a$)$ He received a monthly salary and allowances amounting to P$20000$ from Francistown

Technical College, his employer.

b$)$ In February of the current year of assessment, he went for contract leave at the Pretoria

Technikon from where he earned P$10000.$

c$)$ He wrote, whilst in Botswana, a book on Chemical Engineering and received P $200$

$000$ as royalties from its sale in Southern African countries.

d$)$ His late uncle left a house valued at P$500000$ in Serowe which Mr$.$ D Chuma inherited

but because he had his own house he actively sought for buyers and he sold the house for

P$560000.$

e$)$ He sold one of his secret chemical formula for P$60000.$

Required:

You are requested to advise Mr$.$ D Chuma on the taxability of the above amounts for the current