QUESTION 1 (20 Marks) Jabu Mhlongo, a resident of the Republic operates a small arts and crafts business in Hout Bay, Cape Town. The following items relate to the 2023 year of assessment: During May 2022, Jabu sold supplies to a dealer in Mozambique for a cash price of R90 000. Jabu sold some arts and crafts that had been in his family for generations. He had been using it in his home. He sold it for cash for R70 000. During February 2023, Jabu was paid a non-refundable deposit of R10 000 from a customer for items to be delivered to her in Tshwane during March 2023. During June 2022, Jabu travelled to Swaziland and carried out work on antique paintings and homeware. A debt of R15 000 for his work was still outstanding on 28 February 2023. While in Swaziland, Jabu gambled at a local casino. His net winnings were R120 000. He invested R40 000 of his winnings in a six-monthly fixed deposit in a financial institution in Swaziland. Interest calculated at 7% per annum for the six months ended 31 December 2022 was credited to his bank account in South Africa. It is payable every six months. Required: Briefly discuss, giving full reasons, whether the above amounts will be included in Jabu Mhlongos gross income for the 2023 year of assessment. Ignore capital gains tax.