BZ received a salary of R34 000 for the year ended 31 March 2013. BZ also received a bonus of R1 700 and benefits in kind valued at R2 150. BZ was entitled to a personal tax allowance of R5 750 for the year. Personal taxation rates that apply to BZ are 20% for the first R20 000 of taxable earnings and 40% on the balance. Required: (1) Explain the meaning of benefits in kind for taxation purposes. (3) (2) Prepare an income tax computation for BZ for the year ended 31 March 2013.