QUESTION 1 40 marks, 72 minutes Justin Everts (34 years old) is a South Africa resident. Justin has been working for Civil Engineers Limited since he was 23 years old. Justin is married out of community of property with his wife, Sybil, and they have a son of three years old. Justin and his family are on his medical aid. Civil Engineers Limited is a company which operates in the engineering industry. The following information relates to Justin employment: Justin receives a a monthly salary of R45 000 from Civil Engineers Limited. Civil Engineers Limited also contribute 50% of Justin's medical aid contribution and 60% of his retirement annuity fund contribution. Justin's total medical aid and retirement annuity fund contributions amount to R6 500 and R7 000 per month respectively. As part of Justin's benefits from Civil Engineers Limited, he and his family can stay in a house which is rented by Civil Engineers Limited. Civil Engineers Limited provides this accommodation due to the location in which Justin works. Civil Engineers Limited pays monthly rent of R15 500 for the house. The house consists out of four bedrooms and Civil Engineers Limited pays for the municipality bills, including electricity for the house. Justin pays a monthly amount of R2 000 to Civil Engineers Limited. Justin's remuneration factor of the previous year of assessment was R600 000. Nor Justin or his family has any interest or shareholding in Civil Engineering Limited. One of Civil Engineers Limited's manager heard Justin talk to some of his colleagues and he mentioned that he needs a new laptop for personal use, but new laptops are so pricey. The manager then thought it would be a good idea if Civil Engineers Limited buys the laptop and sell it to Justin at a reduced price. Civil Engineer Limited bought the laptop for R13 500 on 2 May 2021 and sold it to Justin for R3 500 on 3 May 2021. When Civil Engineers Limited bought the laptop, it had a market value of R15 000. Civil Engineers Limited received a discount from the supplier of the laptop. Civil Engineers Limited replaced most of its motor vehicles and Justin purchased a motor vehicle from Civil Engineers Limited for R80 000 on 15 July 2021. At the date of the purchase, the motor vehicle had a market value of R150 000 and Civil Engineers Limited originally paid R350 000 for this vehicle. Civil Engineers Limited took all the staff members out for a lunch to celebrate the success of the company. It is estimated that Justin ate food to the value of R500 during this outing. Justin was required to work in a remote area for four months during the 2022 year of assessment. The location of where Justin worked was 400km away from his normal residence. During the second month that Justin worked away from home, Civil Engineers Limited paid R5 600 in transport cost for Justin's wife and son to visit him one weekend. Justin was not required to reimburse Civil Engineers Limited for this cost. Civil Engineers Limited owns a holiday house in Hermanus. While Justin was on leave he and his family stayed at the holiday house for 10 days without paying any rent. Civil Engineers Limited normally rents out the house for R1 000 per day. Justin felt that it would be important for him to buy a house for him and his family. He did however not want to take a mortgage bond with the bank and he approached Civil Engineers Limited and they agreed to give him a loan of R2 500 000 on 1 December 2021. Based on the agreement between Justin and Civil Engineers Limited, interest at 6% will be charged on the