Ben Baard is 54 years old. He is married and has an eleven-year-old child. Ben had the following income and expenditure for the current (2022) year of assessment: Salary 350 000

Bonus 15 000

Interest from a SA bank 10 000

Medical aid contributions 36 000

Ben contributed R3000 per month to the medical aid fund and his employer contributed R1 500 per month. He has qualifying medical expenses of R18 000.

Calculate Ben s taxable income for the current year of assessment.