A summary of income and expenses for the $2019$ tax year of assessment for Dorothy,

a $46$ year old resident of South Africa is presented below:

Commission received $360000$

Rent from property in South Africa $20000$

Annuity from SA insurance company $3600$

Dividends from South African public company $800$

Interest received from SA bank $1300$

EXPENSES on property

Rates and taxes $1700$

Insurance $1000$

Additions to property $20000$

Water and electricity $3500$

Repairs $5000$

Wages $4000$

Required:

Calculate the Taxable Income and Total tax liability of Dorothy for the $2019$ year of

assessment.