Busi, his wife Emma and their accountant are trustees of the Amantla Family Trust (the trust). The trust was founded in March 2017 by Busi's father, Sam Amantla.

Each trustee received trustee remuneration of R6 000 per month for the year of assessment ending 28 February 2023.

The beneficiaries of the trust are:

Busi and Emma's son, Justin, who is 24 years old and a resident of and working in Australia.

Busi and Emma's daughter, Josephine, 16 years old and still in high school.

The trust owns the following assets:

A block of flats to the value of R12 million. Busi inherited the block of flats from his grandfather and donated it to the trust on 31 March 2017.

A fixed deposit of R6 million held in a local bank. Busis father, Sam (77 years of age) donated this deposit to the trust on 31 March 2017.

The following total trust distributions were made from 1 March 2022 up to 28 February 2023:

Each beneficiary received a total vested rental income distribution of R50 000, and

Each beneficiary received a total vested interest income distribution of R13 000.

Assume the following amounts were retained in the Amantla Trust on 28 February 2023 (after the deduction of allowable expenses):

R145 000 rental income, and R38 000 interest income.

Calculate the following for the 2023 year of assessment:

i) Taxable income of Josephine

ii) The tax payable by the Amantla Family Trust

a.

i)	ii)
R50 000	R183 000

b.

i)	ii)
R13 000	R82 350

c.

i)	ii)
R63 000	R183 000

d.

i)	ii)
R0	R71 640

e.

i)	ii)
R0	R82 350