Notos: 1. Included in the cost of sales are books, acquired for R4 000 on 1 June 2022 that were donated to Uitle Einstain's Education Charity, a registered public benefit orpanisation. The market value of the books was R3 000 on 31 October 2022, when n was donated. Book Haven obtained a valld tax receipt for the donation made. 2. The Reading Room (Pty) Lid ('The Reading Room') is a local bookstore that also hosts book stgnings and book clubs and provides reading lessons which is in direct competition with Book Haven. R160 000 was paid by Book Haven to The Reading Room after signing an agreement on 1 January 2023. This agreement stipulates that The Reading Room will not open any of its stores within a 50 kllometres radius of Book Haven's store for a period of four years from the date of payment. The Reading Room is a personal service provider as defined in par 1 of the Fourth Schedule. 3. The sloreroom of Book Haven deterhorated over time and was renovated in June 2022 to restore its impaired condition at a cost of R30 000 . 4. Mrs Inkuell, one of Book Haven's employess, retired on 31 December 2022 after reaching the age of 65 years. Book Haven paid Mrs Inkwell a lump sum of R70 000 on 31 January 2023. 5. Upon Mrs inkweil's retirement on 31 December 2022, she became eligible in terms of Book Haven's remuneration policy for a cash payout of R42 000 in respect of leave that she accumulated during her employment at Book Haven. R30 000 of this cash payout was paid to Mrs Inkwell on 31 January 2023, whlle the remaining R12 000 was paid to her on 2 April 2023. 6. Book Haven classified books sold on credit to a client at R 10000 as bad debt during October 2021 but neglected to daim this amount as a deduction during the 2022 year of assessment. Consequently, Book Haven claimed this amount as a deduction during the 2023 year of assessment: 7.1. The total amount paid to employees in net salaries and wages was R620 000 . 7.2. Page Turner foined Book Haven as a full-time Intern on 1 January 2023 , recelving a salary of R10 000 per month (which formed part of net salaries and wages expense in 7.1). Having completed matric in 2022 and gained her National Certificate, Page entered into a registared learnership agreament with Book Haven for a two-year period. The agrepement adheres to all the speciflcations of the Skills Development Levies Act and is registered with the relevant SETA. 8. One of the directors of Book Haven, Mr Salinger Storles, signed a contract on 1 November 2022 with Book Haven, where Book Haven will lease a printing machine from Mr Salinger. The contract entitles Book Haven to the use of a printing machine for a period of five years. The contract provides for a once-off lease payment of R500 000, which becomes due and payable on the date of signature of the contract 9. Books amounting to R8000 were bought on 31 January 2023. The invoice was issued on 1 February 2023, but the delivery of the books only occurred on 1 April 2023 , and the payment was made on 4 April 2023. 10.Book Haven contributed R450 000 on behalf of its employees to a pension fund during the 2023 year of assessment. 11. Book Haven incurred legal expenses of R30 000 to resist a claim for slander towards one of the authors, Mr Novel, who is Book Haven's most prominent attraction at the author signings. REQUIRED: Discuss, with reference to the relevant sections of the Income Tax Act, separately the deductibility and the value of all the expenses (notes 1 - 11) incurred by Book Haven (Pty) Lid for the 2023 year of assessment. Ignore any capital gains tax and VAT implications