Question $2[40$ Marks$]$ Conrad Brown is $40$ years old. He is a livestock farmer in the Free State. During the $2023$ year of assessment, he established a cherry tree orchard on his farm. His receipts and accruals for the year of assessment follow: R INCOME Sales of livestock $2026900$ Rentals earned $($note $6)96000$ Irrigation equipment sold $($note $1)9800$ EXPENDITURE He incurred the following expenses during the $2023$ year of assessment: Lucerne and fodder $24500$ Dipping tanks constructed $55000$ Planting of cherry trees $32500$ Clearing of land to plant cherry trees $15000$ Interest incurred on a loan, the proceeds of which were used for farming purposes $12600$ Salaries of farm employees $696800$ Livestock purchased $900000$ Erection of a barn $($a farm building$)25000$ Eradication of noxious plants $12000$ Deductible non$-$capital expenses $290500$ Note: $1.$ Irrigation equipment was purchased eight years ago for R$8000($excluding VAT$).$ It was sold on $1$ June $2022$ for R$9800($excluding VAT$).2.$Conrad$$s capital development expenditure brought forward from the $2022$ year of assessment was R$15000.3.$ Conrad purchased a tractor on $1$ May $2021$ for R$130000($excluding VAT$).4.$ Conrad had $2000$ livestock on hand on $28$ February $2022.$ On $28$ February $2023,1400$ livestock were on hand. The livestock on hand had a cost price of R$6800$ each and a standard value of R$40$ each. $5.$ Conrad erected a house for his farm manager. The house was complete on $31$ May $2022.$ The manager occupied it as from $1$ June $2022.$ The house cost R$345000.$ In the $2015,2016$ year of assessment, Conrad had erected six houses for his employees. $6.$ Conrad lets a portion of his farm that is unsuitable for farming. The lessee uses this land for a dog$-$kennel business. YOU ARE REQUIRED TO calculate Conrad$$s normal tax liability for the $2023$ year of assessment.