New Age Elevators (Pty) Limited is a South African company specialising in the sales, installation, repairs, servicing and maintenance of elevators (lifts) in South Africa. Due to the inherent risk of injury in this industry the company has the following policies: It is compulsory for all New Age Elevator's employees to attend and pass a course on "Safety precautions in lift installations, repairs and maintenance", and In the case of injury or death while working, a compensation award equivalent to 3 months' salary, provided that all the necessary safety precautions are adhered to. In April 2019, Tom Light an experienced technician, while working on the top of the lift car in a routine service assignment, was struck on his head by falling objects. Although, his head was protected with a helmet, he lost his balance and fell off the lift car. He later died in hospital. The legally required investigation into the accident revealed that all the necessary safety precautions were adhered to. In keeping with the company's policy, New Age Elevators awarded Tom Light's family a lump sum in the amount of R180 000 on 31 May 2019. This was the first time the company made such an award. You are required to 5.1 Identify and describe the components of the general deduction formula. (5 Marks) 5.2 Discuss, with reference to case law, whether the compensation award in the amount of R180 000 is deductible under the general deduction formula. ( 9 Marks)