QUESTION THREE [15] Ginger and Bouslake, a partnership of attorneys, sold their business 'lock, stock and barrel (including every part of the business) to Ginger Bouslake Incorporated. The partnership, "Ginger and Bouslake' was a vendor. And since Ginger Bouslake Incorporated's turnover of taxable supplies was expected to exceed R1 000 000 a year, it also registered as a vendor. It makes solely taxable supplies. The Commissioner regarded the sale of the business from Ginger and Bouslake to Ginger Bouslake Incorporated as a going concern sale. Ginger Bouslake Incorporated provides its senior employees with a fringe benefit in the form of the use of motor cars'. To be able to give each senior employee the use of a motor car, it purchased 10 motor cars at a cost of R575 000 (R500 000 plus R75 000 value-added tax) each. Ginger Bouslake Incorporated also purchased a new urn so as to boil water to make tea and coffee for its employees. This urn cost R5 750 (R5 000 plus R750 value-added tax). Ginger Bouslake Incorporated also purchased a new accounting machine', a computer, to provide it with the sophisticated accounting records it needs so as to run its business. This 'accounting machine' cost R46 000 (R40 000 plus R6 000 value-added tax). You are required to Discuss the value-added tax implications of the above transactions to both Ginger and Bouslake and Ginger Bouslake Incorporated