QUESTION ONE $[20]$Sandra Bullock is ordinarily resident in a northern$-$hemisphere country. She has beenretired for a number of years. She is $69$ years old.She does not enjoy the cold northern$-$hemisphere winter and has therefore, each year,travelled to Cape Town where she stays in a holiday cottage from $1$ October each yearuntil $31$ March the following year. She purchased this holiday cottage primarily for thispurpose since she enjoys the warm weather that Cape Town experiences during thattime of year. She made her first trip to Cape Town in the $2016$ year of assessment whenshe stayed in South Africa from $1$ October $2015$ till $31$ March $2016.$ She has made thesame trip every year since then.Sandras receipts and accruals for the $2022$ year of assessment were as follows:$-$ A social security pension the equivalent of R$210000$ from the country that she is aresident of$.-$ An annuity the equivalent of R$192000$ from her former employer as a result of the$30$ years employment that she had with it$.$ None of these years were spent inSouth Africa.$-$ Rentals of R$108000.$ The rentals are earned from her holiday cottage in CapeTown. She lets it to tenants at a market$-$related rental for the six months of the yearthat she is not in Cape Town. For this six$-$month period, she incurred in thedetermination of her taxable income deductible expenditure of R$45000$ in earningthese rentals. She also incurred R$75000$ on improving the kitchen in her holidaycottage in Cape Town.$-$ Interest of R$135000$ from a bank in South Africa. It is not from a tax freeinvestment. The interest accrues to her annually in arrears on the last day ofFebruary.$-$ Local dividends from listed South African companies of R$51000.$BACHELOR OF COMMERCE IN ACCOUNTING YEAR $3$ ACADEMIC AND ASSESSMENT CALENDAR$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$REGENT BUSINESS SCHOOL $($RBS$)$ JULY $202313$You are required to$1\mathrm{.}1.$ Determine if Sandra is a resident of the republic for the $2022$ year ofassessment. $(10)1\mathrm{.}2.$ Calculate her South African taxable income for the $2022$ year of assessment. $(10)$