Ella (aged 33) runs her design business as a sole proprietor. The following information is relevant for tax purposes for the year ended 28 February 2023. L. Her business has the following income and expenses during the 2023 tax year: II. Ela purchased her motor vehicle on 31 July 2021 for an amount of R142500 Including VAT. SARS accepts a write orf period of 5 years on motor vehicles. Ela kept a logbook during the tax year and out of the 12896km she travelled, 8423km related to buslness travel. III. Ela purchased offlce fumlture costing R16984 on 1 June 2022. SARS accepts a write off period of 6 years for furniture. Iv. Ela uses a study In her house as her office. Her office 1520m2 and her entire house 1s240m2. Ella has used thls study excluslvely as her offlce since 1 March 2020 . The following expenses relate to the entre house in the 2023 tax year: - Electriclty - Rates - Bond linterest - Security R 16135 R 19242 R 68745 R 5890 v. Ela sold her house on 28 February 2023 for an amount of R2465000. She had originally purchased the house for R 1050000 on 1 March 2017. In addtion, she incurred the following expenses: vL. Ela also sold shares on 20 September 2022 for an amount of R106000. She had purchased these shares a year earler at a cost of R68450. vl. She had an assessed capltal loss of R26723 carrled forward from the previous tax year. vill. During the 2023 tax year, Ela made the following provisional tax payments: - 31 August 2022 R 15678 - 28 February 2023 R 12326 Resulred: Calculate Ella's tax owingirefund due for the year ended 28 February 2023