[20] QUESTION ONE Mason Malan Mason Malan is at present in the army doing his military training. Prior to entering the army, he had been employed by the Second National Bank. He had been earning R18 000 a month from it. He now earns R6 000 a month from the army. The Second National Bank has agreed to pay him R12 000 a month throughout the period he is in the army subject to the condition that he must work for it for a similar period after leaving the army. Should he break this agreement, he will be required to repay to it an amount determined by multiplying R12 000 by the number of months work that he failed to work for it. During the 2021 year of assessment Mason Malan received R144 000 from the bank. He did not spend this R144 000. He deposited it into a separate savings account so as to be able to repay it should he be required to do so. [10] Lucky Litey Lucky Litey was employed for a number of years by the late Simon Rich as his chauffeur (driver). On the death of Simon Rich, Lucky Litey received as a bequest, the car he had driven (valued at R142 000), and cash of R150 000. . Shortly before he had died, Simon Rich had given Lucky Litey R7 500 as a holiday bonus, and R4 500 cash as a birthday gift. [10] You are required to discuss whether the amount referred to in each of the above situations constitutes gross income in the hands of the respective recipient