Fana Baloyi was employed by Recession (Pty) Ltd (Recession). He is 52 years old. He was retrenched on28 February 2023, as part of an overall reduction in staff. Fana is married and has two children in high school.

The following information is applicable to his 2023 year of assessment:

Monthly salary	33 000
Monthly travel allowance	3 000
13th cheque (received in his birthday month September)	33 000
Award from employer on retrenchment (Feb 22)	440 000
Fanas pension fund contribution {current} (10% of salary)
Employers pension fund contribution Rand-for-Rand
RAF contribution (current) up month before pay out	3 000
RAF lump sum received month of 52nd birthday	600 000
Fanas monthly contribution to medical aid	4 000
Employers monthly contribution to medical aid	2 500
Qualifying medical expenses	24 000

Fana also received the following:

Local interest	28 000
Foreign dividends	25 000

Fanas car was purchased on 1 March 2021. The following is a cost breakdown:

Cost price	260 000
VAT	39 000
Finance charges (36 months)	99 000
	398 000

Fana incurred fuel costs of R14 350 and maintenance costs for R6 890.

He also received the right of use of a motor vehicle from his employer and therefore kept accurate records of his business travel kilometers:

Kilometers travelled	Fanas car	Recession car
Business	2 600	8 232
Private	14 400	9 048
Total kilometers travelled	17 000	17 280

The details of the motor vehicle that Fana had the right of use of, is the retail market value R324 000 and finance charges of R86 000. Fanas employer purchased the vehicle on 17 May 2020 and gave Fana the right of use on 1 July 2021. Fana paid fuel costs for the private travel with Recessions car and maintenance costs of R8 400.

The day Fana was retrenched he sold his vehicle. He received R199 000. On the same day Fana sold 1 000 Woolworths shares (listed on the JSE) for R73 each. He acquired the shares in June 2011 for R9 each. He incurred brokerage fees of R220 (including VAT) on acquisition and R280 (including VAT) on disposal.

Fana contributed R45 000 to his RAF in previous years that was not allowed as deductions. Fanas other RAF paid out R480 000 on his 50th birthday (in 2021).

You are required to calculate:

A) Fanas (South African) tax liability for the current (2023) year of assessment.

B) Fanas (outh African) employees tax for September 2022.