Question $2\mathrm{.}3$

$(20$ minutes$)$

Phumudzo Masia $($a resident of the Republic$)$ is employed by a computer business as one of its consultants.

During April $2023,$ Phumudzo Masia inherited a citrus farm situated in the Letsitele district from his late aunt. Since the oranges were ripe, he immediately sold them for R$75000.$ Since he was not going to become a farmer, he then sold this inherited citrus farm on $31$ May $2023$ for R$6000000.$

The R$6075000$ received by Phumudzo Masia from the above sales was invested by him in local shares. For the $2024$ year of assessment local dividends of R$250000$ accrued to him from these local shares.

Phumudzo Masia also inherited a computer from his late aunt. He installed the latest computer games on it$.$ His friends enjoy playing these games. To play, he charges them R$25$ an hour. The games are popular. He has made a net profit of R$6500$ from this venture of his.

During Phumudzo Masia's leave period of three weeks, he visited friends in Mauritius. While there, he was requested by a business in Mauritius to assist it with its computer problems. He spent five days working for this Mauritian business in Mauritius and was paid the equivalent of R$5000$ for his services.

Phumudzo Masia also collects rental on behalf of his uncle who now lives outside South Africa and who owns a block of flats in Pretoria. He received R$800000$ from the tenants occupying the flats. He then kept R$80000$ of the R$800000,$ being his $10\%$ commission on the rentals he collected. He deposited the balance of R$720000$ into his uncle's local bank account.

YOU ARE REQUIRED TO explain, giving full but brief reasons, whether the above amounts will be included in Phumudzo Masia's gross income for the $2024$ year of assessment. Ignore capital gains tax.