Jennifer Hodsun (Jennifer) (45 years old and a resident for income tax purposes) is a graphic designer and married in community of property to Rock Hodsun, also a resident for income tax purposes. Rock is unemployed and earned no income during the 2022 year of assessment. They have a 15 year old child. Jennifer is only employed by Boollywod Studios and has been employed by them for her full 2022 year of assessment. All amounts exclude value-added tax (VAT), unless specifically stated otherwise. Jennifer (who is not registered for VAT) provided you with the following information relating to her 2022 year of assessment. Unless stated otherwise, you may assume that all amounts are earned evenly over her 2022 year of assessment. Boollywod Studios is registered as a VAT vendor. Note R Salary 360 000 Commission received 1 66 800 Accumulated leave-pay 2 120 000 Royalties on book written 3 24 649 Entertainment allowance 8 700 Personal contributions to provident fund 7 32 400 Retirement annuity fund contributions 8 ? Notes and additional information: 1 Commission received Jennifer received commission from her employer over the year for certain sales that she made. Jennifer received commission income as follows: R 30 April 2021 22 400 31 July 2021 15 600 30 November 2021 3 600 28 February 2022 25 200 Total 66 800 SARS had issued a tax directive that her commission income would be taxed at a flat rate of 25% for employees tax purposes.

Provident fund contributions Over and above Jennifers personal contributions to the provident fund of R32 400, her employer also contributed 55% of the total contributions made to the provident fund during the year.

Split the total contributions made towards Jennifers provident fund for the year ended 28 February 2022 as follows: Total contribution made by Jennifer X Total contributions made by her employer X Total contributions for the year XX Clearly show all workings.