Query 3 Simone Kirsten is a 28-year-old South African resident. She is a sales manager at a retail store in Limpopo. Simone cares about the environment: She decided to host a fundraising dinner on 16 December 2022 to raise funds for the Save the Environment Foundation. The entire proceeds from the fundraising dinner would be paid over to the Save the Environment Foundation. These proceeds amounted to R300 000 and were originally paid into Simone's bank account before being transferred to the foundation's bank account. The proceeds of R300 000 were paid over to the foundation on 20 December 2022. Simone Kirsten and Save the Environment Foundation did not enter into any contract whereby such proceeds were required to be paid over to the foundation YOU ARE REQUIRED TO: Advise Simone Kirsten as to whether any amount will be included in her gross income for the year of assessment ended 28 February 2023. Your solution should make reference to relevant case law and legislation. (6 Marks)