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: 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: 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: During the 2023 year of assessment, he incurred legal exganses in ccnnection with: Dsemon Steven is 40 years old and he, his wfe and his four minar children are members of a registered medical scherne. His wife is a perscn with a 'disabiity' as defined. He contribuled R6 500 a month to the medical scheme. He also paid qualfing medical expanses of R10 500 that were not reimbursed by the medical scheme. Daemon's emoloyer does not make a contrbutian to his medcal ald