Thomas Banks $($aged $48)$ is a resident of South Africa. He is employed as a medical practitioner at a hospital in KZN named Prestigious Care. Thomas is married out of community of property and has $2$ children. He has the following receipts and accruals for the $2023$ year of assessment: $2$ Description Note Amount $($R$)$ Salary received from Prestigious Care $780000$ Bonus received from Prestigious Care $70000$ Uniform allowance from Prestigious Care $16500$ Bursary from Prestigious Care $255000$ Local interest $336250$ Gross local dividends $443750$ Rental income $5180000$ Birthday gift $625000$ Proceeds from sale of personal motor vehicle $7125000$ Proceeds from sale of shares $8235500$ Proceeds from sale of primary residence $93500000$ Notes: $1.$ While on duty at the hospital of Prestigious Care, Thomas is required to wear a thick white overall uniform that meets specific safety standards. $2.$ Thomas$$s son is pursuing an engineering degree $($NQF level $7)$ at the University of Cape Town. Prestigious Care provided a bursary for tuition fees. Thomas$$s prior year remuneration was R$650000.3.$ Thomas earns local interest from his current and fixed deposit accounts at South African banks. $4.$ Thomas receives dividends from his investments in South African companies listed on the Johannesburg Stock Exchange. $5.$ Thomas$$s rents out an apartment in Johannesburg, earning R$15000$ per month. Expenses for the $2023$ year of assessment include water and rates $($R$35600)$ and repairs for a water pipe $($R$5750).6.$ Thomas received a birthday gift valued at R$25000$ from one of his colleagues as Thomas and him had been friends for over $20$ years. $7.$ Thomas$$s sold his personal Kia Sportage for R$125000$ on $29$ January $2023.$ The car, primarily used for private purposes, was originally bought for R$195000$ on $15$ June $2019.8.$ Thomas sold part of his investment share portfolio for R$235500$ on $1$ January $2023($initially purchased for R$80000$ on $1$ May $2018).9.$ Thomas$$s primary residence, originally purchased for R$800,000$ on $1$ June $2012,$ was sold for R$3500000$ on $20$ February $2023.$ There were improvements were made to the property for an amount of R$450000.$ A fence was also erected for R$100000,$ and the valuator charged R$50000$ to value the property when Thomas decided to sell the property. $3$ Required: Calculate Thomas$$s taxable income for the $2023$ year of assessment. Show all workings