QUESTION 3 (22 marks) For the past four years, you have been running your own tax consulting firm, TaxedRight (Pty) Ltd. One of your loyal clients, Ntobelo Khanye ('Ntobelo'), approached you for tax advice. Ntobelo is a 59-year-old non-resident, but he considers moving to South Africa within the next year. Before he makes a final decision on whether to move or not, he needs to make sure of what his tax implications will be. Ntobelo received the following income during his 2023 year of assessment which ended on 28 February 2023: - Foreign interest of R28 800 which Ntobelo earned on funds invested with a foreign bank. - An annuity of R30 000 per month from his foreign employer from 1 March 2022. Ntobelo was employed for 25 years with his foreign employer. Nine of these years related to services rendered in South Africa by Ntobelo, and the other 16 years related to services rendered in a foreign country. REQUIRED: Calculate Ntobelo Khanye's normal tax liability in the case where he is a resident and, in the case, where he is a non-resident for the 2023 year of assessment. Based on your calculations, advise Ntobelo on whether he should move to South Africa permanently or not. Show all your calculations clearly. (22 marks)