2.1) Calculate the impact of the information relating to the partnership only on the taxable income of Jamie for his 2022 year of assessment. Start your calculation with the partnerships taxable income of R835 000. Please provide reasons where no adjustments are necessary. Round your answers to the nearest Rand.

Jamie Nigel (a South African resident) retired on 30 September 2021 at the age of 65 years from his employer (Incredible Foods (Pty) Ltd) by whom he was employed for the past 30 years. Jamie is married out of community of property, without the accrual system. Jamie retired from his retirement annuity fund on 30 September 2016 (at the age of 60 years) and received a lump sum payment of R900 000 from the fund. He used R600 000 of the lump sum to buy a 45% interest in a partnership He did not sell his interest in the partnership when he retired from employment on 30 September 2021. He is now involved in the partnership on a full-time basis. The preliminary taxable income of the partnership was R835 000 for the period 1 March 2021 to 28 February 2022. The following amounts were considered in calculating the R835 000 preliminary taxable income of the partnership: Interest received from surplus funds invested in a SA bank account Bad debts written off (Note 1) Donation made to a PBO (the s18A certificate was obtained) Medical aid fund contributions paid by the partnership (Note 2) R82 600 (R10 500) (R12 000) (R45 000) Additional information: Note 1 - The bad debts relate to sales that were made before Jamie became a partner of the partnership Note 2 - The partnership paid Jamie's monthly contributions of R3 750 from 1 October 2021. The balance of the contributions paid by the partnership relates to the medical aid fund of the other partner. Jamie Nigel (a South African resident) retired on 30 September 2021 at the age of 65 years from his employer (Incredible Foods (Pty) Ltd) by whom he was employed for the past 30 years. Jamie is married out of community of property, without the accrual system. Jamie retired from his retirement annuity fund on 30 September 2016 (at the age of 60 years) and received a lump sum payment of R900 000 from the fund. He used R600 000 of the lump sum to buy a 45% interest in a partnership He did not sell his interest in the partnership when he retired from employment on 30 September 2021. He is now involved in the partnership on a full-time basis. The preliminary taxable income of the partnership was R835 000 for the period 1 March 2021 to 28 February 2022. The following amounts were considered in calculating the R835 000 preliminary taxable income of the partnership: Interest received from surplus funds invested in a SA bank account Bad debts written off (Note 1) Donation made to a PBO (the s18A certificate was obtained) Medical aid fund contributions paid by the partnership (Note 2) R82 600 (R10 500) (R12 000) (R45 000) Additional information: Note 1 - The bad debts relate to sales that were made before Jamie became a partner of the partnership Note 2 - The partnership paid Jamie's monthly contributions of R3 750 from 1 October 2021. The balance of the contributions paid by the partnership relates to the medical aid fund of the other partner