How do we account the following in the calculation of Taxable Income

Note 2: Salaries and Wages Included in the salaries and wages is R50 000 salary for Ms McPhee's nephew who assists in the day-to-day operation of the business as a bookkeeper. The other bookkeepers are paid a salary of R27 000 per annum each. Note 3: Rent and Rates Ms McPhee lives in a rented house. It has been agreed with the Commissioner General that 40% of the rent and rates relate to this living accommodation