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Emily Baloyi (age 39) is married to Kenneth Baloyi (42) out of community of property. Emily is employed as the Chief Technical Director at Oracle

Emily Baloyi (age 39) is married to Kenneth Baloyi (42) out of community of property. Emily is employed as the Chief Technical Director at Oracle Solutions (Pty Ltd). The couple also have two children, Vuyo (age 14) and Lindiwe (age 6). During the 2022 year of assessment, the following amounts accrued to Emily: A basic salary from Oracle Solutions of R1 400 000 per annum. A performance bonus, a once-off amount of R320 000. A travel allowance of R26 000 per month. Emily purchased a Porsche Cayenne Turbo valued at R2 400 000. This vehicle will be used for both private and business travel. During the 2022 year of assessment, she traveled a total of 22 000km, of which 12 000 were for business purposes. The following amounts were earned from her investments during 2022: SA Interest R30 000 Foreign Interest R48 000 SA Dividends R80 000 Foreign Dividends (<10% equity held in the company) R90 000 Emily contributes towards a pension fund. Her contributions totaled R180 000 for the year and her employer contributed an additional R100 000. Emily, her husband Kenneth, and their two children are members of her medical aid scheme. Emily contributes R10 000 per month in total to the scheme. Her employer also contributes R5000 per month. During the year of assessment, she incurred total medical expenses of R33 000, R15 000 of these were not covered by the medical aid. Emily received a laptop which was previously owned by Oracle Solutions. The laptop had a market value of R16 000 and cost the employer R24 000. She donated an amount of R50 000 to the Pieter Toerien Welfare Organisation (PTWA), a registered Public Benefit Organization (PBO) during the year of assessment. REQUIRED: Calculate Emilys normal tax liability for the 2022 year of assessment.

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