3. TT assisted one of its director's sons in moving his personal home contents from his previous home to his new home, free of charge, using one of TT's delivery trucks. The move cost the company R7 500, and it was completed on 25 February 2024. The son is not employed by TT. This is a no-value benefit for the director. (6) 4. TT's marketing director resigned effectively from 31 December 2023, to commence his own toy manufacturing business. TT paid him a restraint of trade payment of R450 000, to prevent him from operating his business within a radius of 500 kilometres from TT's current premises. The full amount of R450 000 will be taxable in the hands of the marketing director. (2) REQUIRED: Marks Briefly discuss whether the expenses relating to the transactions above would be deductible by Thadi Toys (Pty) Ltd for the 2024 year of assessment in terms of the general deduction formula, read with section 23 of the Income Tax Act. Refer to relevant case law where applicable