2 (20 marks) The definition of "gross income" is an important definition in the determination of a person's taxable income. In the following situations, the inclusion of the relevant amount within gross income needs to be determined. All taxpayers are residents of the Republic. Kylie Monague Kylie Monague carries on business as an author (a writer of books). She writes her books in South Africa. During the 2018 year of assessment, a royalty the equivalent of R10 000 accrued to her from the sales, in Zimbabwe, of a book written by her. Elvis Thaver Elvis Thaver is employed as a salesperson by a retailer. During the 2018 year of assessment he won a prize for being its most productive salesperson of the year. The prize was an all- inclusive, two-week holiday at a seaside resort, valued at R20 000 (this amount was also the cost of this prize to his employer) Ariya Rajpal Ariya Rajpal, who lives and works in Cape Town, inherited a house valued at R2 500 000 in Johannesburg from her grandfather. Since he will not move to Johannesburg, he sold it for R2 650 000. You are the tax auditor at SARS and selected the following employee of a taxpayer during an employees' tax audit for verification purposes. Barry Brains (35 years old) Barry accepted employment on 1 January 2016. His package was as follows: monthly salary of R19 000 interest-free loan of R21 258 since 1 February 2016. (assume an official interest rate of 7% applicable to fringe benefits.) pension fund contributions of R760 a month were deducted from his salary. The contributions were calculated at 4% of retirement- funding employment remuneration. OU ARE REQUIRED TO calculate Barry's employee's tax liability for February 2016