1.2) Assume that Danny is a non-resident for South African income tax purposes for the 2023 year of assessment. Discuss the impact that this will have on the gross income he receives from his rental properties during his 2023 year of assessment. (12 marks) Danny owns two immovable properties that were bought for investment purposes, and he therefore receives rental income from these properties. Property 1 is a house situated in Durban, South Africa, which Danny bought at the end of 2022. Danny concluded his first rental agreement for the Durban house on 1 February 2023 for a period of 24 months. In terms of the rental agreement, the initial rental income was R15 000 per month and will increase by 8% annually. Property 2 is an apartment in Melbourne, Australia, which Danny bought in 2016 . The current rental agreement was concluded on 1 March 2022 for a period of 24 months. In terms of the rental agreement, the initial rental income was R12 000 per month and will increase by 10% annually. You can assume the rental amount is correctly converted to Rand