QUESTION ONE

$10$

Johnny John Jr

Johnny John Jr was employed for a number of years by the late Henry Ford as his chauffeur $($driver$).$ On the death of Henry Ford, Johnny John Jr received as a bequest,

the car he had driven $($valued at R$142000),$ and

cash of R$150000.$

Shortly before he had died, Henry Ford had given Johnny John Jr

$R7500$ as a holiday bonus, and

R$4500$ cash as a birthday gift.

You are required to discuss whether the amount referred to in each of the above situations constitutes gross income in the hands of the respective recipient.