Question Two $(30$ Marks$)$ Meisie Planter is $50$ years old, a widow, and a person with a $$disability$($as defined in section $6$B$(1)).$ She farms livestock and maize. Meisie Planter$$s receipts, accruals and expenditure for the $2021$ year of assessment were as follows: R Sales $$ livestock $852000$ Sales $$ maize $1966000$ Subsidy received from the Government to build a dam for maize farming $20000$ Bonus from a co$-$operative society for maize supplied to it $40000$ Grazing fees earned $50000$ Closing stock $$ livestock $$ standard value $$ market value $6000022500000$ Opening stock $$livestock $$ standard value $$ market value $3600013500000$ Livestock purchased $540000$ Salaries $$ farm employees $1450000$ Eradication of noxious plants in the maize fields $40000$ Purchase of irrigation pipes $$ maize farming $30000$ Purchase of new tractor on $1$ May $2021$ maize farming $180000$ Cost of the erection of eight houses for farm employees at R$72000$ each $($note $1)576000$ Cost to build a dam $216000$ Notes: $1.$ One of Meisie Planter$$s houses is occupied by the manager of her maize farm and his wife, who is also a farm employee. The other seven houses are occupied by other farm employees. $2.$ Meisie Planter slaughtered three cows for her domestic consumption and four cows as rations for her employees. She donated two cows to the local church for its f$$te$.$ The standard value of a cow is R$40,$ its cost price is R$9000$ and its market value is R$15000.$ Meisie Planter inherited livestock from a late uncle during May $2021.$ The market value of this livestock was R$600000.$ Its standard value is R$1600.3.$ Meisie Planter$$s farming capital development expenditure brought forward from the $2021$ year of assessment is R$86000.$ YOU ARE REQUIRED TO determine Meisie Planter$$s taxable income for the $2021$ year of assessment.