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Next Gen Computers (Pty) Ltd gave their General Manager, Jacob Mbewe, a laptop with a market value of R19 000. The laptop was previously owned

Next Gen Computers (Pty) Ltd gave their General Manager, Jacob Mbewe, a laptop with a market value of R19 000. The laptop was previously owned by the company and cost Next Gen Computers R23 000. What amount will be included in Jacob's gross income for taxation purposes: A. R0 B. R23 000 C. R4 000 D. R19 000

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