QUESTION ONE Evan Drake and Eve Drake are both residents of the Republic. Evan Drake is 69 years old and Eve Drake is 67 year old. [45] Evan Drake is the managing director of Drakepools (Pty) Limited. He also has earnings from investments and other directorships. He is not a director of Fountain Construction (Pty) Limited, of which Drakepools (Pty) Limited is a wholly owned subsidiary. Eve Drake was a director of Fountain Construction (Pty) Limited (see below). She runs a swimming pool accessories shop (Cooldown Accessories Shop) in her own name. She also has a number of investments. Evan Drake owns 50% of the issued share capital of Fountain Construction (Pty) Limited. The receipts and accruals and expenses of Evan Drake and Eve Drake for the 2021 year of assessment were as follows: Evan Drake Remuneration from Drakepools (Pty) Limited Directors' fees from Drakepools (Pty) Limited Other directors' fees Local interest from non-tax free investments Local dividends from South African companies 360 000 24 000 18 000 34 700 3 000 Eve Drake Trading loss from the 'Cooldown Accessories Shop' -22 600 Directors' fees from Fountain Construction (Pty) Limited 84 000 Gratuity from Fountain Construction (Pty) Limited for resigning as a director of it 96 000 Local dividends from South African companies 6 000 Lump-sum benefit from the Fountain Construction Provident Fund 875 000 Net property rentals 32 400 Local interest from non-tax free investments 26 900 The following additional information relates to Evan Drake and Eve Drake for the 2021 year of assessment: Evan Drake paid R21 870 for hospital and medical expenses for Eve Drake when she was hospitalised for a short period after falling on the side of a swimming pool.