Required:

Calculate the tax lisbility for each of the following entities using the corroct basic formula:

$21$ A sole proprietorship with year$-$end $28$ Feturuary $2024$: aik$-$

The owner, aged $49,$ estimates his business sales will be R$750000$ for the relevant assessment year. He incurred expenses amounting to R$250000$ in the production of income. He also received interest of R$30000$ and paid provisional tax in the amount of R$10000$ for the year.

$22$ A parinerstip that shares equally in the profits and losses with year$-$end $28$ February $2024$:

Bath partners, aged $70,$ had partnership sales of R$750000$ and allowable section $11($a$)$ deductions of R$250000.$ The parinersive received R$30000$ interest for the year on the partnership bank account.

$2\mathrm{.}3$ A company with year$-$end $28$ February $2024.$

The company had sales of R$50$D $000$ and incurred expenses in the production of income amounting to R$250000.$ In addition, the company received interest of R$30000$ from a South African source. The company paid provisional tax of R$60000$ for the relevant year of assessment

$2\mathrm{.}4$ A close corporation with year$-$end $31$ January $2024$

The close corporation had business income of R$750000$ and incurred expenses in the production of income to the amount of R$300000$ for the relevant assessment year. In addition, the close corporation received dividends from a South African source to the amount of R$50000.$

$2\mathrm{.}5$ A company that qualifies as a Small Business Corporation $($SBC$)$ in terms of section $12$E of the income Tax Act $($No $58$ of $1962-$ as amended$)$ with year$-$end $31$ March $2024$: