Max Khumalo, a budding young entrepreneur, started a new business on 1 March 2022, selling savouries and biscuits. His turnover (cash receipts) for the year of assessment ended 28 February 2023 amounted to R695 000. His business qualifies as a microbusiness and is registered as such. As at 28 February 2023, a debtor still owes him an amount of R17 000. On 1 April 2022, he converted his garage into a business premises at a cost of R60 000. The garage made up 15% of the total area of his primary residence. The primary residence was purchased in 2014 for R950 000. After six months in business, the business was flourishing and Max needed a bigger place and thus decided to sell the property on 15 September 2022 for R1 200 000. The portion of the proceeds (from the sale of the house) that relate to the converted garage amounted to R205 000. Max also replaced an old oven with a new state-of-the art industrial oven machine. He sold the old oven for R8 000 and made a capital gain of R2 000 on the sale. REQUIRED: 4.1 Determine Maxs turnover tax for the 2023 year of assessment. show all workings/calculations 4.2 Should Max decide to deregister voluntarily as a micro business, explain the process in terms of paragraphs 9 and 10 of the Sixth Schedule. 4.3 Should Maxs business exceed a turnover of R1 million by the end of December 2022, briefly discuss the process of compulsory deregistration.