(27 marks) During the 2023 year of assessment, Sandy Adams emigrated from South Africa. For the first 184 days (until 31 August 2022) of the 2023 year of assessment, she was ordinarily resident in South Africa and then not ordinarily resident for the remainder of the 2023 year of assessment. On 31 August 2022, she emigrated from South Africa. The following is applicable to her past years of assessment: - In the 2022 year of assessment Sandy Adams was physically present in South Africa for 365 days (and absent from South Africa for no days). - In the 2021 year of assessment Sandy Adams was physically present in South Africa for 365 days (and absent from South Africa for no days). - In the 2020 year of assessment Sandy Adams was physically present in South Africa for 366 days (and absent from South Africa for no days). - In the 2019 year of assessment Sandy Adams was physically present in South Africa for 365 days (and absent from South Africa for no days). - In the 2018 year of assessment Sandy Adams was physically present in South Africa for 365 days (and absent from South Africa for no days). REQUIRED: Discuss whether Sandy Williams qualifies as a resident of South Africa for the 2023 year of assessment in terms of the requirements of the physical presence test according to the Income Tax Act. In your answer, remember to first state the requirements of the physical presence test, whereafter you apply the facts in the scenario to the requirements of the physical presence test. (27 marks)