1 (20 Marks) Jabu Mhlongo, a resident of the Republic operates a small arts and crafts business in Hout Bay, Cape Town. The following items relate to the 2023 year of assessment: During May 2022, Jabu sold supplies to a dealer in Mozambique for a cash price of R90 000. Jabu sold some arts and crafts that had been in his family for generations. He had been using it in his home. He sold it for cash for R70 000. During February 2023, Jabu was paid a non-refundable deposit of R10 000 from a customer for items to be delivered to her in Tshwane during March 2023. During June 2022, Jabu travelled to Swaziland and