QUESTION 40 marks The Ndlovu family resides in Polokwane, South Africa. The family consists of the late father, Joe Ndlovu, who passed away at the age of 58, his wife (Dr.) Mary, age 55 and their son, Jack and his wife, Sofia (both 30 years old). Jack and Sofia do not have any children. Both couples are married out of community of property. All four members of the family are South African residents and have been living in Polokwane all their lives. The following information pertains to the tax affairs of these four individuals for the 2022 year of assessment: Sofia Ndlovu Sofia is employed at a company retailing in natural health products. She was initially employed as a sales representative but due to her excellent leadership skills, she was promoted, effective 1 June 2021, to launch the company's new division, specialising in various collagen products. Her new salary package consists of the following: 1. Her monthly salary was R35 000 until the end of May 2021. Since her promotion her salary has increased to R60 000 per month. 2. Commission earned 1 March up to 31 May 2021 of R75 000. Her new role do not have a commission element to it. 3. Since her promotion, she had the use of a notebook to enable her to fulfil her responsibilities in her new role as the head of the division. She also used the notebook to watch Netflix series on weekends. The private use of the notebook amounted to 15% of the total use of the notebook. The employer purchased notebooks for applicable employees and the cost of the notebook to the employer was R28 000 (including VAT) on 30 May 2021. 4. Sofia has a cell phone which she uses for both private and business purposes. The business use of the cell phone is per the instruction of her employer. The cell phone contract is in her own name. On a monthly basis, she provides the employer with proof of all business calls made and the employer then reimburses her. She received a total of R9 320 as reimbursement for actual expenses for the 2022 year of assessment and did not receive a cell phone allowance. 5. Monthly travel allowance of R7 500. She continued to receive the travel allowance after her promotion as she was still required to travel extensively. She travelled 30 000km's for the year of which 21 500km's was for business purposes. She kept an accurate logbook of all her business trips but did not keep accurate records of the actual expenses. Sofia used her own motor car for business travels. She purchased the vehicle from her cousin for an amount of R470 000 on 1 March 2021. The open market value of the motor car on the same date was R520 000 (including VAT). 6. Sofia received R13 375 from a long-term investment she made. This amount consisted of R8 050 relating to foreign dividends (her investment consist of 0,5% of the total issued equity shares in a foreign company that not dual-listed on the JSE Ltd) and R5 325 relating to local dividends. Jack Ndlovu and Ndlovu Transport (Pty) Ltd Jack owns a transport company, Ndlovu Transport (Pty) Ltd, of which he is the sole director and shareholder. Jack employs a bookkeeper to assist him with the accounting records of the transport company. The company has a February year-end.