Lesego Tlhaselo is a director for a local pharmaceutical company; Lee Pharma $($Pty$)$ Ltd which operates from Palapye. He also receives income from other sources. Below is an extract of his employment package from Lee Pharma for the $2021$ tax year.

$1.$ Basic salary P$428,555$

$2.$ Subsidized house provided by the employer in Palapye with a floor area of $400$m$2.$ The employer secured the house for Lesego and pays monthly rental of P$3,000.$ Lesego pays P$6,000$ towards his rental.

$3.$ Lee Pharma also provided a car for use by Lesego. It had cost the pharmacy P$350,000.$ The director pays for fuel.

$4.$ Lee Pharma pays for school fees for director$$s son at P$24,000$ per annum.

$5.$ Medical aid of P$30,000$ paid by employer

$6.$ Lesego$$s contribution towards medical aid is P$30,000$ per year.

$7.$ Pension contribution made by Lee Pharma P$25,000$ per annum

$8.$ Lesego contributes $10\%$ of his basic salary as pension.

$9.$ Lee Pharma deducted PAYE of P$86,849$

Additional information:

During the $2021$ tax year Lesego received the following additional income:

Rental from his residential houses in Unit $11,$ Palapye rented by Spar Supermarkets to house their managing Director and Finance Manager.

Gross rental at P$13,500$ per month.

Lesego incurred the following expenses on the houses:

Insurance premium P$34,000$

Repairs and maintenance $21,300$

Paving and carport $18,500$

Withholding tax on rentals deducted by Spar is P$8,100$

$1.$ Chargeable income from farming for the year was P$430,000.$ Farming loss b$/$d from $2020$ tax year was P$340,650.$

$2.$ Bank interest received was P$70,000$ and withholding tax of P$7,000$ was duly deducted.

$3.$ Interest received from a loan given to a friend $$ P$5,000.$ No WHT was deducted.

$4.$ Gross dividend income received from a Botswana Stock Exchange$-$listed company was P$30,000.($Tax deducted at source was P$3,000)$

Required:

In respect of the tax year ended $30$ June $2021$:

$($a$)$Calculate chargeable income from employment. $(10$ marks$)$

$($b $)$ Calculate chargeable rental income from the residential properties. $(4$ marks$)$

$($c$)$ Calculate Lesego$$s taxable income from all sources. $(6$ marks$)$

$($d$)$Calculate tax due on Lesego$$s tax return, clearly showing tax credits that are claimable. $(5$ marks$)$

$25$ Marks