Firstpek $($Pty$)$ Ltd $(\text{'}$Firstpek$\text{'})$ is a Namibian resident company. The Accountant of Firstpek was unable to resolve certain issues relating to income tax. He has sent the following transactions for the tax year ended January $2023$ for you to advise on$.$

Legal expenses:These fees were paid to attorneys Jumo & Mash. N$$5000$ of the fee was for collection of debts from the company's customers. N$$15000$ related to the drawing up of a restraint of trade agreement for an employee, Lydia Groeses, who had resigned on $1$December $2022.(3$ marks$)$

b$)$ Restraint of trade payment Lydia Groeses, who resigned on $1$ December $2022,$ was paid N$$2\mathrm{.}4$ million on the same day. The agreement stipulated that Lydia was unable to work for any competitor of Firstpek. The agreement is effective from $1$ December $2022$ and for a period of two years thereafter. The N$$2\mathrm{.}4$ million is included in her gross income. $(5$ marks$)$

c$)$ Repairs and maintenance costs Firstpek pays a maintenance contractor to maintain the four fish ponds on its premises. The maintenance contractor is paid on an annual basis. On $1$ November $2022$ Firstpek paid the maintenance contractor N$$90000$ to maintain the fish ponds from $1$ November $2022$ to $31$ October $2023$ This is the only prepaid expense incurred by Firstpek for its $2023$ year of assessment. Firstpek paid N$$750$ to Oriveri Goses for repairing an electrical point that was damaged in a heavy storm. $(3$ marks$)$

d$)$ Salaries Salaries paid to employees amounted to N$$16$ million. In addition, the company's contributions to the provident fund and medical scheme fund on behalf of its employees was N$$1\mathrm{.}6$ million and N$$1$ million respectively. $(4$ marks$)$

e$)$ Annuities paid Firstpek paid the following annuities to former employees during its $2023$ year of N$$1000$ per month for the next $10$ years to two dependents of an ex$-$employee who died in a motor vehicle accident when delivering trading stock to a client. $(5$ marks$)$ assessment: N$$2000$ per month to an ex$-$employee who retired due to old age

Required:

Discuss, supported by calculations, the normal income tax implications of the above transactions for Firstpek $($Pty$)$ Ltd for its $2023$ year of assessment. $(20$ marks$)$