QUESTION $2[8$ MARKS$]$

$2\mathrm{.}1$ Discuss the following:

To whom is the deduction of annuities allowed and what are the conditions that need to

be met. $(5)$

$2\mathrm{.}2$ Calculate a S$18$A deduction for the $2023$ year of assessment if B Ltd donated R$8000.$ Taxable

Income is R$75000.($