National Rentals CC trades as an agent for property owners who let their properties to tenants. Its activities include collecting rentals and maintaining some properties situated offshore. One of the properties National Rentals CC manages is a block of flats situated in Malta. The separate units within this property belong to different persons. The following persons each earned rentals the equivalent of R85 000 during the 2021 year of assessment from this block of flats. Each person is concerned that he may be liable for normal tax in South Africa. REQUIRED: Discuss the gross income requirements as well as the physical presence test. (10 Marks)