Question $1(2$ points$)$

An employer, a non$-$vendor, gave an employee an old welding machine for free during the current assessment year. The employer purchased the machine for R$10000$ and used it as a fixed asset for a couple of years before giving it to the employee. On the date it was given to the employee, the machine had a market value of R$5000.$ Calculate the Cash Equivalent that will be$.$reflected on the tax return of the employee for the current year of assessment.