Harry Warthog is employed as a game ranger of the Umbumbulu Nature Reserve in KwaZuluNatal. His wife, Molly Warthog, is employed by the same employer as the receptionist at the same nature reserve. They are both residents of the Republic. Their employment benefits for the 2021 year of assessment are as follows: Harry Warthog A salary of R360 000. An annual bonus of R30 000. It was paid to him on 30 November 2020. Gratuities, gifts and presents valued at R9 913 from appreciative visitors to the nature reserve. A car radio and CD player that cost R5 800, presented to him for bravery in saving a visitor from a lion. A khaki uniform (including the badge of the Umbumbulu Nature Reserve on appropriate pockets), that he is required to wear while on duty in the nature reserve, valued at R13 400. Membership of his employer's 'non-contributory' medical scheme. Contributions to the medical scheme paid by his employer for his and Molly Warthog's memberships for the year were R19 200. He is not required to contribute to the medical scheme. Membership of his employer's 'non-contributory' 'defined contributions provident fund. Contributions to the provident fund paid by his employer for his membership for the year were R25 200. He is not obliged to contribute to the provident fund. A travel allowance of R108 000. He uses his own motor car for nature reserve (business) purposes. He pays all its costs. This motor car cost him R207 000 including 15% value-added tax on 1 August 2019. His employer lent him R120 000 at 5% a year to assist him with settling its purchase price. He travelled a total of 38 640 kilometres in it during the 2021 year of assessment. He kept a record of his private kilometres travelled. They were 12 880 kilometres for the year. He did not, however, keep a record of the motor-car expenditure that he incurred. He had been provided, for the entire year, with a furnished two-roomed rondavel (a round tribal hut with a thatched roof) for residential purposes by his employer. All electricity was paid for by his employer. His remuneration proxy for the purpose of valuing this benefit was R432 000. Molly Warthog lives in this rondavel with him. Venison biltong (boneless buck meat salted and dried in strips) with a market value of R12 000 and a cost of R2 000. His employer sells venison biltong to visitors of the nature reserve. He assists in the making of this venison biltong. In return for his assistance, he is given venison biltong by his employer. Two free air tickets with a market value (and cost) of R9 600 in total from his employer for return flights between the nature reserve and a main centre in South Africa. One ticket is given to an employee and the other is for his spouse. He paid 'qualifying medical expenses' for Molly Warthog and himself of R46 800 during the year of assessment. His medical scheme then reimbursed him R30 006. Molly Warthog A salary of R288 000. An annual bonus of R24 000. It was paid to her on 30 November 2020. A cash compensation award of R12 200 for forfeiting part of her holiday leave because a replacement receptionist could not be found. It was paid to her on 31 December 2020. A bravery award of R2 500 in cash. She had been with Harry when he saved the visitor from a lion. For the indirect role she played in helping him save the visitor, she was awarded R2 500 in cash by her employer. An ivory ornament valued at R600 presented to her on completion of her first 10- years' service. She is a member of her employer's 'defined contributions' pension fund. She contributes R2 400 a month (being 10% of her salary) to it. Her employer also contributes R2 400 a month to it for her membership. She is provided with morning and afternoon teas and lunch when she is on duty. For the 2021 year of assessment she enjoyed, in total, 440 teas and 220 lunches that were provided to her free of charge by her employer. The teas cost her employer R7,50 each. Visitors are charged R15 for a cup of tea. The lunch costs her employer R75. Visitors are charged R90 for a lunch. A 'uniform' allowance of R1 000 a month. She is required to wear a smart khaki skirt and a white blouse while on duty at the reception. She buys these clothes herself. Two free air tickets with a market value (and cost) of R9 600 in total from her employer for return flights between the nature reserve and a main centre in South Africa. One ticket is given to an employee and the other is for her spouse. Her free air tickets are in addition to Harry Warthog's free air tickets. You are required to determine the taxable incomes of Harry Warthog and Molly Warthog for the 2021 year of assessment. (Assume that the official rate of interest' for the 2021 year of assessment is 6%).