Dean (54 years) operated a satelite plumbing business as a sole proprietor. On 1 April in the current year of assessment, he decided to enter into a partnership agreement with Jason (38 years). They agreed to share profits on a 50:50 ratio. The following income and expense items for the current year of assessment relate to the partnership: R Additional Information: 1. Irrecoverable debts recovered The irrecoverable debts recovered relates to 230000 for debtors brought into the partnership by Jason. 2 2. Depreciation Delivery vehicle 1: This vehicle was purchased new by Jason on 30 May 2017 for R400 000. Delivery vehicle 2. This vehicle was purchased second hand in cash by the parnership on 1 April of the current year of assessment (2023), when Jason joined, at a cost of R200 000. In terms of interpretation Note No. 47 , delivery vehicles are written off over a four-year period. The second-hand delivery vehicle was purchased from a person who is registered for VAT purposes. 3. Contributions to retirement annulty funds The retirement annuity fund contributions are allowed as a deduction for the partnership since they are paid in terms of the partnership agreement. 4. Contributions to provident fund The partnership contributes R38600 on behalf of its employees to a provident fund. 5. Bad debts R4 000 of the bad debts relates to a debtor brought into the parthership by Jason. 6. General All amounts exclude VAT, except where otherwise indicated. The partnership is a registered vendor for VAT purposes. REQUIRED: Calculate the taxable income for Dean for the year of assessment ending February 2023