Question 2 General deduction formula (10 marks 15 minutes) Brilliant Pools CC builds pools for customers in the Durban and surrounding areas. The company also repair pools and sells spare parts for pool pumps. During the hot summer month of December 2021, an employee of the close corporation (CC) went to a client's home to service a pool pump. While working on the pool pump, the employee was bitten by the homeowner's dog. Brilliant Pools CC had to pay the employee R10,000 for the attack, ie. R500 for medical treatment and R9,500 for the shock and anxiety caused by the attack. This was in terms of Brilliant Pools CC policy of compensating employees should an injury on duty occur. Brilliant Pools CC paid R5 000 on 24 December and R5 000 on 15 January 2022 to the employee. Brilliant Pools CC wishes to claim the R10,000 as a deduction against the business's income. The CC believes it was incurred as part of their business operations. The close corporation's financial year is from 1 January 2021 to 31 December 2021. Required Discuss, with reasons, whether Brilliant Pools CC can claim the abovementioned payments as a deduction in the calculation of the taxable income for the 2021 year of assessment. Your answer may refer to relevant legislation and applicable case law