QUESTION TWO $[35]$ Blanka Moloi $($aged $55)$ is a resident of South Africa. He is employed as a plant engineer at a factory in the Western Cape. Blanka is married out of community of property and has $2$ children. He has the following receipts and accruals for the $2023$ year of assessment: Description Note Amount $($R$)$ Salary $540000$ Bonus $($equal to one month pay and received in December$)?$ Uniform allowance $1?$ Bursary $236000$ Local interest $342250$ Gross local dividends $433750$ Rental income $5180000$ Birthday gift $625000$ Restraint of trade payment received $7360000$ Proceeds from sale of personal motor vehicle $8100000$ Proceeds from sale of shares $9235500$ Proceeds from sale of primary residence $103500000$ Notes: $1.$ While on duty at the plant, Blanka is required to wear a thick blue overall uniform that has the plant factory logo on the shoulders and meets specific safety standards. He has bought $3$ uniforms in the $2023$ year of assessment for R$3500$ each. $2.$ Blanka$$s son is pursuing an engineering degree $($NQF level $9)$ at the University of Cape Town. The factory provided a bursary for tuition fees. Blanka$$s prior year remuneration was R$480000.3.$ Blanka earns local interest from his current and fixed deposit accounts at South African banks. $4.$ Blanka receives dividends from his investments in South African companies listed on the Johannesburg Stock Exchange. $5.$ Blanka rents out an apartment in Johannesburg, earning R$16000$ per month. Expenses for the $2023$ year of assessment include water and rates $($R$75600)$ and repairs for a water pipe $($R$15750).6.$ Blanka received a birthday gift valued at R$25000$ from one of his colleagues as Blanka and him had been friends for over $20$ years. $7.$ Blanka has decided to resign and join a different factory situated in the Western Cape. He had received a restraint of trade payment from his current employer for an amount of R$360000$ so that he would not join them for a period of $2$ years starting from $1$st March $2024.8.$ Blanka sold his personal Kia Sportage for R$100000$ on $29$ January $2023.$ The car, primarily used for private purposes, was originally bought for R$195000$ on $15$ June $2019.9.$ Blanka sold part of his investment share portfolio for R$235500$ on $1$ January $2023($initially purchased for R$80000$ on $1$ May $2018).10.$ Blanka primary residence, originally purchased for R$800,000$ on $1$ June $2012,$ was sold for R$3500000$ on $20$ February $2023.$ There were improvements were made to the property for an amount of R$450000.$ A fence was also erected for R$100000,$ and the valuator charged R$50000$ to value the property when Blanka decided to sell the property. Required: Calculate Blanka$$s taxable income for the $2023$ year of assessment. Show all workings. $(35)$