QUESTION $1$ Effective Leaders $($Pty$)$ Ltd$.\text{'}$s is not a registered VAT vendor and is not a qualifying manufacturing business. The financial records for the year of assessment ended $28$ February $2024$ reported the following: Additional Information: a$.$ Provisional tax of R$17000$ was paid during the year of assessment. b$.$ The company invested excess cash in a South African long$-$term investment to maximise revenue. c$.$ Equipment was sold for R$15000,$ realising a profit of R$3500.$ As per the SARS schedules a capital gain of R$4200$ was realised. d$.$ Depreciation of R$8500$ is included in the total operational expenses for the year. The allowable wear$-$and$-$tear allowance per the SARS schedule amounts to R$11000.$ e$.$ A provision for doubtful debts of R$10000$ has not been recorded yet. SARS allows a $\backslash (25\backslash \%\backslash )$ allowance on the doubtful debt balance. The company did not have any doubtful debts in the prior year. f$.$ Operational expenses include a monthly annuity of R$1000$ paid to a retired employee. g$.$ An invoice for legal expenses incurred in respect of a service delivery dispute, to the value of R$7000$ was received, but not yet recorded in the accounting records. You are required to: Calculate the total tax liability of Effective Leaders $($Pty$)$ Ltd for the $2024$ year of assessment. Include all calculations and explanations on the inclusion$/$exclusion of transactions.