2.1 Patrick Ntuli, a dealer in property, on 26 February, agreed to sell a country estate (a property) to his out of wedlock child, Venecia Thames, for its market value of R2 000 000. Patrick Ntuli held this property as part of his trading stock. The purchase and sale agreement provided for: An initial amount of R80 000 to be paid immediately, and 12 annual installments of R160 000 each

Venecias mother paid the R80 000 on Venecias behalf 11 days after it was due, this being on 7 March 2017.

2.2 Gustaffe Henry, a second-hand motor car dealer, sold a 1998 Toyota (a motor car) to Hilda Gonda for R85 000 payable by a cheque post-dated to 28 February 2017. The sale was completed on 24 February 2017 2 On 2 Match 2017 Gustaffe discovers that Hilda is insolvent and has left the country. Gustaffe does not attempt to cash the cheque but pastes it as a feature on a wall in his home. This wall has many similar cheques pasted on it.

You are required to indicate in which year or years of assessment the amounts reflected in 2.1 and 2.2 may be said to have accrued to the various taxpayers. Reasons must be provided to support your answer.