QUESTION TWO

$[30]$

Theobald St John is aged $38$ years and his wife, Theodora St John, $35$ years. They are both residents of the republic.

Theobald and Theodora St John's earnings for the $2022$ year of assessment were as follows:

$\backslash$table$[[$Salary $-$ Thoebald St John,$240000],[$Local dividends $-$ Theobald St John,$21200],[$Local interest $($not from a tax$-$free investment$)-$ Theobald St$,47400],[$John$,32400],[$Salary $-$ Theodora St John,$41400]]$

Theobald St John incurred and paid the following expenditure and made the following contributions during the $2022$ year of assessment:

R$24000$ towards the maintenance of his aged mother

R$6000$ each towards the support of an invalid uncle and aunt

R$3000$ toward a retirement annuity fund

R$14400$ to a pension fund $($being $6\%$ of his salary$)$

$1$

R$600$ on life insurance premiums on his own life

R$20465$ "qualifying medical expenses" $($he is not a member of a medical scheme$).$

Theodora St John was employed on a part$-$time basis and worked for only three months during the $2022$ year of assessment earning R$10800$ a month $($see above$).$

REQUIRED:

$2\mathrm{.}1.$ Determine the $2022$ normal tax liabilities of Theobald and Theodora St John.

$(30)$