Carlos is $30$ years old and married $($out of community of property$).$ The couple has a four$-$yearold child. Carlos acquired the assistance of an unqualified accountant to calculate his net normal tax for the year ended $28$ February $2022.$ The accountant determined Carloss taxable income as R$813915$ You ascertained that the accountants calculation of R$813915$ did not take any of the information contained in the following $3$ items $($and the impact thereof$)$ into account: $1.$ Provident fund and retirement annuity fund contributions Carlos made contributions, amounting to R$40000,$ to a provident fund during the $2022$ year of assessment. In addition, his employer also made additional contributions, amounting to R$20000,$ to the provident fund, on his behalf. Carlos also made contributions, amounting to R$190000,$ to a retirement annuity fund. $2.$ Medical scheme fee contributions and expenses The medical scheme fee contributions and expenses are made up as follows: Carloss own contributions paid to the medical scheme for the year R $32000$ Qualifying medical expenses not paid by or recoverable from the medical scheme $25000$ Carloss employer also contributed an amount of R$12000,$ in addition, to the medical scheme, on his behalf. Carlos and his family are all members of the medical scheme. No member of the family has a disability as defined. $3.$ Gross foreign dividends $($from a unit trust$)$ amounting to R$4000.$ No foreign tax was withheld from the foreign dividends. REQUIRED: MARKS Calculate Carloss net normal tax for the year of assessment ended $28$ February $2022.$ You may assume that Carloss remuneration amounted to R$785900($correctly calculated$)$ for the $2022$ year of assessment.