HighFive Limited and Allstars Limited are both residents of the Republic of South Africa. These two companies are not connected persons. During HighFive Limiteds $2022$ year of assessment, HighFive Limited acquired trading stock from Allstars Limited for no consideration. This stock cost Allstars Limited R$340000($with a market value of R$370000).$During HighFive Limiteds $2023$ year of assessment, HighFive Limited sold this trading stock for R$380000.$Calculate the taxable incomes, as far as they relate to the above transactions, of both HighFive Limited and Allstars Limited for their $2022$ and $2023$ years of assessment.