REQUIRED: 1.1) Discuss whether Danny qualifies as a resident of South Africa for the 2023 year of assessment in terms of the requirements of the physical presence test according to the Income Tax Act. In your answer, remember to first state the requirements of the physical presence test, whereafter, you apply the facts in the scenario to the requirements of the physical presence test. (15 marks) 1.2) Assume that Danny is a non-resident for South African income tax purposes for the 2023 year of assessment. Discuss the impact that this will have on the gross income he receives from his rental properties during his 2023 year of assessment. (12 marks) (27 marks) Danny (46 years old) lives in Melbourne, Australia, and only holds an Australian passport. Danny has never been an ordinarily resident for South African income tax purposes. Danny works in the renewable energy field and travels worldwide for his renewable energy projects and research. Due to one of Danny's project and research affiliates being situated in South Africa, he is required to travel to South Africa on a regular basis. Danny's passport indicates that he was in South Africa for the following periods over the last number of years: Danny owns two immovable properties that were bought for investment purposes, and he therefore receives rental income from these properties. Property 1 is a house situated in Durban, South Africa, which Danny bought at the end of 2022. Danny concluded his first rental agreement for the Durban house on 1 February 2023 for a period of 24 months. In terms of the rental agreement, the initial rental income was R15 000 per month and will increase by 8% annually. Property 2 is an apartment in Melbourne, Australia, which Danny bought in 2016 . The current rental agreement was concluded on 1 March 2022 for a period of 24 months. In terms of the rental agreement, the initial rental income was R12 000 per month and will increase by 10% annually. You can assume the rental amount is correctly converted to Rand