Meisie Planter is $50$ years old, a widow, and a person with a $$disability$($as defined in section $6$B$(1)).$ She

farms livestock and maize. Meisie Planter$$s receipts, accruals and expenditure for the $2021$ year of

assessment were as follows:

R

Sales $$ livestock $852000$

Sales $$ maize $1966000$

Subsidy received from the Government to build a dam for maize farming $20000$

Bonus from a co$-$operative society for maize supplied to it $40000$

Grazing fees earned $50000$

Closing stock $$ livestock

$$ standard value

$$ market value

$60000$

$22500000$

Opening stock $$livestock

$$ standard value

$$ market value

$36000$

$13500000$

Livestock purchased $540000$

Salaries $$ farm employees $1450000$

Eradication of noxious plants in the maize fields $40000$

Purchase of irrigation pipes $$ maize farming $30000$

Purchase of new tractor on $1$ May $2021$ maize farming $180000$

Cost of the erection of eight houses for farm employees at R$72000$ each $($note $1)576000$

Cost to build a dam $216000$

Notes:

$1.$ One of Meisie Planter$$s houses is occupied by the manager of her maize farm and his wife, who

is also a farm employee. The other seven houses are occupied by other farm employees.

$2.$ Meisie Planter slaughtered three cows for her domestic consumption and four cows as rations

for her employees. She donated two cows to the local church for its f$$te$.$ The standard value of

a cow is R$40,$ its cost price is R$9000$ and its market value is R$15000.$ Meisie Planter inherited

livestock from a late uncle during May $2021.$ The market value of this livestock was R$600000.$

Its standard value is R$1600.$

$3.$ Meisie Planter$$s farming capital development expenditure brought forward from the $2021$ year of

assessment is R$86000.$

YOU ARE REQUIRED TO determine Meisie Planter$$s taxable income for the $2021$ year of assessment.