PART A (13 marks, 16 minutes) KCF (Pty) Ltd, a small fast food business franchise is unable to pay his creditors and owes an outstanding tax debt. Tax Administration Act grants SARS the power to institute sequestration, liquidation or winding- up proceedings to recover an outstanding tax debt. KCF's director approaches you to assist her with a request for the compromise of a tax debt as provided for in the Tax Administration Act. KCF's director has been informed by SARS that she needs to submit a detailed statement setting out various facts when applying for the compromise of a tax debt. REQUIRED: a. Inform KCF's director of the details she must submit in her request for the compromise of a tax debt. b. In addition, inform KCF's director which factors a senior SARS official must consider for a request to compromise a tax debt in terms of the Tax Administration Act