QUESTION $2(22$ Marks$)2\mathrm{.}1$ Amy emigrated to Australia in $2022.$ She still owns a furnished flat in Durban which she rents for R$15000$ per month from $1$ March $2024$ to $28$ February $2025.$ Discuss briefly if the rental income should be included in gross income in the $2025$ year of assessment. $(2$ Marks$)2\mathrm{.}2$ Ben, a sole proprietor, is a resident of the Republic. He operates small business in South Africa manufacturing toys. The following information relates to the $2025$ year of assessment: $$ During May $2024,$ Ben sold toys that he had manufactured in South Africa to a dealer in Botswana for a cash price of R$70000.$ During September $2024,$ Ben was paid a non$-$refundable deposit of R$35000$ from a customer for a delivery of toys in October $2024$ Ben gambled at a local casino $$ his net winnings were R$250000$ in May $2024.$ Ben invested R$75000$ in September $2024$ in a fixed deposit in a financial institution in Brazil. The interest earned amounted to R$5750$ monthly Discuss whether the amounts should be included in gross income in the $2025$ year of assessment. $(6$ Marks$)2\mathrm{.}3$ Adam inherited R$800000$ in $2017$ and bought $3$ residential units which he has been renting at R$8000$ per month. In $2024$ he decided to emigrate to Australia and sold the $3$units. He received R$1200000$ on $30$ September $2024.$ Discuss with reference to the Gross Income definition whether the amount should be included in his Gross Income. $2\mathrm{.}4$ Evna $($aged $36),$ a resident of the Republic, holds $8\%$ of the total equity shares and voting rights in ABC Inc, a foreign company. On acquiring the shares, an expenditure of R$4500$ was incurred in the form of a loan. She received a dividend of R$75000$ form ABC Inc and this is subject to a withholding tax of $10\%.$ In addition, Evna earned the following amounts: $$ Interest of R$6500$ from a foreign investment Interest of R$28500$ from a local investment Calculate Evna$$s taxable income for the $2025$ year of assessment. $(8$ Marks$)$