QUESTION ONE $[10]$ Samir Sheik is a partner at a law firm. He is $40$ years old and unmarried. He has incurred several expenses during the $2023$ year of assessment. He would like to know if they are deductible in the determination of his taxable income. These expenses are as follows: $$ He is a member of the Southern Country Club. He plays golf there nearly every Wednesday afternoon. On every occasion at least one other player in his four ball is a client. He uses this club solely to play golf and incurred R$10800$ in expenses during the $2023$ year of assessment. $(2)$ He is also a member of the Fit Gym where he trains under the supervision of a personal trainer for two hours each weekday $($normally between five and seven in the morning$).$ He is convinced that his fitness training program has a direct bearing on his performance at work in that he can work more efficiently and for longer hours as a result of his gym activities. $($He also believes it enhances his appearance for his many female clients.$)$ For the $2023$ year of assessment, gym subscription costs were R$4320,$ while the services of the personal instructor cost R$14400.(2)$ Samir believes that he must always look his best so as to win the confidence of his clients and to be successful in business. He purchased two suits during the $2023$ year of assessment at a total cost of R$19200.$ He has all his suits dry cleaned at least once a month. His dry$-$cleaning costs were R$3015$ for the $2023$ year of assessment. He has his hair styled regularly and he even had two facials during the $2023$ year of assessment. His hair styling cost him R$1305$ for the $2023$ year of assessment and his two facials cost him R$1170.(3)$ Every now and then Samir is forced to see certain clients at his own home. He has furnished a consulting room in his home that he uses exclusively for this purpose. He has, on a floor$-$area basis, apportioned the annual costs of interest incurred on the mortgage bond, property rates and electricity. To the portion relating to the consulting room, he has added the costs of maintaining this room. The total cost of this consulting room for the $2023$ year of assessment is R$12150.(3)$ Required: Discuss whether Samir will be entitled to a deduction, or a capital allowance, in the determination of his taxable income for the expenses incurred as detailed above. $(10)$