Mrs. Newman age 65 is a provisional taxpayer. She is not a member of a medical aid scheme nor a member of a pension fund. On the last day of February 2021, she was assessed on a taxable income of R740 000. She expects that her taxable income from 1 March 2022 will amount to R860 000 . This amount will comprise of her salary, income from a part-time business and certain investments income. She has paid R90 000 of employees' tax for the first 6 months that ended on 31 August 2022. Her second provisional tax payment was based on R900 000 as estimated by her tax advisor. She has paid a total of R149 000 in employees' tax for the full year of assessment ended 28 February 2023. On 1st February 2023, she calculates that her actual taxable income for the year of assessment ending 28 February 2023 was R925 000. 17:05