Study the scenario and complete the question$($s$)$ that follow$($s$)$:

True North $($Pty$)$ Ltd trades from rented premises in a large shopping centre owned by PropCo Limited. PropCo undertook a renovation of the shopping centre, which interrupted True North$$s trading operations. PropCo consequently paid True North R$500000$ as compensation for the loss of business during the renovations. True North has a December year$-$end and the compensation was paid on $15$ December $2023.$

Werner Karr is employed by Weba Car Sales $($Pty$)$ Ltd $($Weba$)$ as a car salesman. Werner is paid a basic salary of R$12000$ per month and he also earns commission based on the cars he sells. The commission is based on the final annual sales figure, after allowing for any cancelled transactions or bad debts. For the financial ended $29$ February $2024,$ Weba$$s accountant calculated the final sales figure on $25$ May $2024$ and Werner$$s commission was then determined at an amount of R$52000.$

Landy Lord rents out two cottages that are on her property. One cottage is rented by Paul Owen and the other is rented by Anne Beak. Both lease agreements provide that the monthly rental is due and payable on the first day of every month.

On $26$ February $2024,$ Paul paid Landy his rental for March $2024.$

Anne is experiencing cash flow problems, and she only paid her February rental on $15$ March $2024.$

Source: Arendse, J$.2024.$

Required:

Explain whether each of the above transactions would give rise to an amount of gross income as defined in the Income Tax Act $($No$.58$ of $1962)$ and if so$,$ indicate the year of assessment in which such inclusion would arise:

True North

Werner Karr

Landy Lord Marks will be awarded for the above$-$mentioned technical aspects and general presentation including references to the legislation and case law. INCLUDE REFRENCES