Mrs Judy, a South African resident who is 72 years old has the following investment income: South African dividends (exempt in terms of s 10(1)(k)) R50 000 South African interest R40 000 Foreign dividends (exempt in terms of s 10(1)(k)(ii)) R7 500 Foreign dividends (not specifically exempted) R750 Foreign interest R200

Required: 3.1 Calculate Mrs Judys gross and exempt income for the 2020 year of assessment. (15)

3.2 List examples of Lump-sum benefits paid under paragraph (d) of special inclusions. (5)

3.3 State the exemption applicable to uniform allowance. (5)