Question $1(30$ Marks$)$

Boko Malan is married in community of property to Jaky Malan. Boko runs a business as a sole trader. Boko and Jaky have four children, Issa $(21),$ Mike $(14),$ Michelle $(14),$ and Fran $(5).$

During the $2024$ year of assessment, Boko made the following donations. Donation $1$

On $1$ April $2023$ Boko Donated R$200000$ to his wife, this donation was made to minimize Boko's tax liability.

Donation $2$

On $1$ May Boko donated R$100000$ to Jaky, this donation was genuine and was not made for any tax benefit.

Donation $3$

On $4$ June $2023,$ Boko donated R$150000$ to Issa to obtain a tax benefit. Issa invested the R$150000$ donation in his shoe design business and generated an additional income of R$30000$ from the donation.

Donation $4$

Boko donated R$200000$ to the Malan Family Trust. This donation was not made with the intention of obtaining a tax benefit. Donations to the trust Vest in the following ratio: Issa $35\%,$ Michelle $30\%,$ Mike $25\%$ Fran $10\%.$

Jacky

In addition to the donations received above, Jacky earned an income of $R400000$ from her part$-$time employment. Jacky & Boko own a block of flats that generated revenue of R$120000$ and expenses of R$25000.$ Jaky also received exempt South African dividends of R$6500.$

Required

In whose hands will Donation $1$ be taxed? Provide a brief reason for your answer $(2$ marks$)$