Ben Davis (84 years of age) had the following receipts and accruals during the 2021 year of assessment: Salary from employer (gross income), R450 000 Interest from local bank, R35 500 Dividend from South African company, R5 000 Ben incurred the following expenses during the current year of assessment: Pension fund contributions deductible from his salary, R19 000 Household expenses, R100 000 Employees tax deducted, R78 000

Required: Where applicable, show all calculations. 1.1. Calculate Richards taxable income for the 2021 year of assessment. (11) 1.2. Calculate Richards tax liability for the 2021 year of assessment. (9)