1. Joselin is provided with a diesel car that did not meet RDE 2 standard. It had a list price of 30,000 when it was first registered. Joselin contributed 8,000 in order to obtain the car, and she obtained a discount of 3,000. The car has Co2 emission of 137g/km. Calculate Joselin car benefit for 21/22.

2.) Which of the following is most likely NOT a trade transaction for income tax purposes Nyla bought an apartment for his son, but the son left the country, therefore Nyla sold the apartment In January 2019, Tai purchased shares from different companies to hedge against inflation, and to receive dividends. In March 2020 Tai sold part of his shares due to need of cash. Zain bought shares from Eurotec Corporation in May 2019, and sold the shares in June 2019. Juan buys apartments by borrowing from The First British Bank, the loans are repaid when the apartments are resol

3. One of the following is not considered a badge of trades: Borrowing long term loans that need to repay over the long term (such as a mortgage on a house) Goods are acquired deliberately Existence of profit motive The capital nature transactions that occur frequently