SECTIONAAnswer ALL the questions in this section.QUESTION $11\mathrm{.}1$ Ben, a resident of the Republic, operates a small business in South Africa manufacturing toys. Thefollowing items relate to the $2024$ year of assessment:You are required to explain, giving full, but brief reasons, whether or not the amounts mentioned in each of the scenariosbelow will be included in the recipient's gross income for the $2024$ year of assessment. Consider any exemptions, whereapplicable.$$ During May $2023,$ Ben sold toys that he had manufactured in South Africa to a dealer in Botswana for acash price of R$70000.$ During September $2023,$ Ben was paid a non$-$refundable deposit of R$35000$ from a customer for adelivery of toys in October $2023$ben gamoled at a local casino $-$ his net winnings were R$250000$September $2023$ in a fixed deposit in a financial institution in Brazil. The interestearned amounted to R$5750$ monthly$\mathrm{.}1\mathrm{.}2$ Mr and Mrs Kumar were employed at the security agency in the $2024$ year of assessment. Mr Kumarwas required to wear his security uniform on a daily basis and was given R$1000$ per month for a uniformallowance. Mrs Kumar, was employed as the marketing assistant was given a clothing allowance of R$500$per month$\mathrm{.}1\mathrm{.}3$ Thomas, a South African resident$000$ biaccountanANGanTesdent moved Trom Cape Town to Johannesburg on $1$ December $2023,$ Healent to $3$ monthe' ele elocded to the branchbeeemployee since $2020$ne was given RZ$5$and his company. Cost of his flight $-$ R$7650$nerssalaryAccommodation at the hotel paid by employer for December $2023-$ R$15000$Transportation costs to move all his furmiture from Cape Town to Johannesburg $-$R$11000$ Painting bought for entrance $-$ R$4500$the ord$1\mathrm{.}4$ Amy Owns aIs a butchery in Durban and rents out spit braais and other braai equipment on weekends. Dueto hign d$$nasit of $508\%$Draal equped ne Eahniaamounting to R$10000$ for eguioment to be delivered in March $2024.(100$ MARKS$]$value is paid. If ay $2024$ Amy received deposits$20(20$ Marks$)(8$ Marks$)(4$ Marks$)(5$ Marks$)(3$ Marks$)$incurred the following costs: