Daemon Steven is employed by an insurer to sell life insurance policies. He earns a fixed salary of R440 000 a year. He does not earn commission. During the 2023 year of assessment, Daemon also earned R400 000 in his spare time as a freelance computer programmer which was part of his business income. He had earned the following additional income for the year of assessment: Rental income for a flat on rent Interest income on a fixed deposit at a South African bank Casino winnings Daemon is not a vendor or registered as a micro business and incurred the following expenses during the 2023 year of assessment to promote his computer programming activities, he had the necessary documentation to indicate that these expenses were incurred in the production of his income: Annual membership fee at the local squash club Drinks and snacks at the club with other members (including Daemon's own costs of R4 000) R 15 000 p/m 264 600 150 000 Ballpoint pens advertising his computer-programming services, presented to fellow squash players R 24 000 21 000 3 000 Daemon has been conducting his computer programming business from his home since 1 July 2022. His office at home occupies 10% of the total floor area of his home. He also uses the television room (which occupies 5% of the floor area) as an office during the day. Both rooms have been specifically equipped for business purposes. He incurred the following expenses during the 2023 year of assessment on his home: Mortgage bond repayments (R23 000 per month relating to capital repayments) Cleaning and maintenance New built-in cupboards installed in his office at home Electricity, water and rates Telephone (80% of its use being for his business). The Commissioner accepts this apportionment as being reasonable in terms of section 23(g) Computer equipment purchased on 1 July 2021, which was brought into use immediately. (The acceptable write-off period of the equipment is three years.) R 40 000 p/m 60 000 40 000 66 000 17 600 112 500 During the 2023 year of assessment, he incurred legal expenses in connection with: The recovery of his trade debtors Attempting to recover R5 000 in cash stolen from his computer programming receipts by his assistant during December 2022. She earned R30 000 a month for the two months that she was employed. R 10 000 4 000 Daemon Steven is 40 years old and he, his wife and his four minor children are members of a registered medical scheme. His wife is a person with a "disability" as defined. He contributed R6 500 a month to the medical scheme. He also paid qualifying medical expenses of R10 500 that were not reimbursed by the medical scheme. Daemon's employer does not make a contribution to his medical aid. YOU ARE REQUIRED TO calculate Daemon Steven's tax liability for the 2023 year of assessment.