on 1 july 2021, robin redbreast, an attorney carring on business in the republic, entered into a two-year instalment sale agreement for the paurchase of a personal computer. an instalment of R450 was payable each month. Had he purchased the personal computer for cash, he would have paid R9000. Inerest of R952 is incurred in terms of section 24J during his 2022 year of assessment. The personal computer was delivered to his offices on 1 July 2021 and immediately brought