4.1 With reference to the information under travel allowance, calculate the taxable amount for the travel allowance received by Mpho for the 2023 year of assessment.

4.2 With reference to the information under pension fund contribution, calculate Mphos s 11F deduction for the 2023 year of assessment.

4.3 With reference to the information under medical aid, calculate ALL the rebates that will be available to Mpho in determining her 2023 year of assessment income tax. Provide a reason and/or reference to the Income Tax Act for any Rnil amounts

Mpho (44 years old) is a resident for South African income tax purposes. The following information relates to Mpho's 2023 year of assessment. You can assume that Mpho was employed for the full year of assessment. Travel allowance Mpho received a travel allowance of R5 800 per month from his employer for the 2023 year of assessment. He uses his personal motor vehicle to travel to clients for work purposes. The motor vehicle cost Mpho R320 000 (including VAT and finance charges of R20 000). Mpho did not keep a record of the actual costs incurred regarding his motor vehicle. Mpho's logbook showed the following for the 2023 year of assessment: Pension fund contribution Mpho contributes 6% of his annual salary towards a pension fund. His employer contributes 5% of his annual salary towards a pension fund. Mpho's annual salary amounts to R600 000 and his income before s 11F deductions amounts to R488 500 . Medical aid Mpho makes monthly contributions of R3 000 to a medical aid scheme. Mpho's two minor children and his disabled father are dependants on his medical aid. Mpho's employer matched Mpho's contribution to his medical aid scheme. Mpho had qualifying medical expenses of R30 000 for the 2023 year of assessment. Assume Mpho's taxable income, correctly calculated, was R600 000 for the 2023 year of assessment