e) Joseph Lupala is a Namibian resident, aged 39. He owns a bar in Katutura. Due to the good reputation and popularity of his business, Joseph needed to appoint three bouncers to ensure the safety of his customers and to minimise fights. During the 2021 year of assessment one customer had four drinks too many and started a fight with another customer. One of the bouncers tried to control the issue and stop the fight; however, he ended up having his hand broken. The fight was eventually stopped by one of the bouncers. Joseph incurred costs amounting to N$130 000 to cover the medical expenditure of the bouncer who got injured. Required: i) Discuss whether the medical expenses of N$130 000 would be deductible in Joseph Lupala's taxable income for the 2021 year of assessment. Refer to caselaw to support your answer. ii) Joseph Lupala wants to diversify his operations and he has heard that ring fencing of assessed losses only applies in certain circumstances. Advise him of six (6) suspect trades which are ring-fenced. 5 marks 6 marks