One of Danny's vans, with a tax value of R$180000$ on the date, was hijacked when the driver was returming after havingtransported a

team of quards to a client's business premises in Springfield. The van was not insured.

One of Danny's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting

to R$30000$ on $25$ April $2023$ which Danny duly paid on $30$ April $2023.$

$3.$ Three of Danny's team leaders attended a two$-$day training workshop in Midrand, Johannesburg on the latest security techniques, at

a cost of R$16000$ per person.

Required:

Determine with reference to tax cases $($case law$)$ whether the expensesllosses above $[1-3]$ are deductible in terms of the general deduction

formula.

$20$C Mostly cloudy