Sam Sithole is a resident of the Republic. He is 47 years old and is married in community of property. The following information relates to the 2023 year of assessment for Sam and his wife, Meg. Income from a South African source: - A salary of R550 000 from his employer, a motor manufacturing company. - - He does part-time academic work for a private higher education college and earned an income of R110 000 as part of his business income for the year of assessment. Net rentals of R90 000 was earned from a bachelor flat in Margate. Interest of R34 000 was earned from various short-term investments. Income from a South African source for Meg: - Rent received from an out-house on their property amounted to R60 000. Sam made contributions of R6 500 per month to a medical scheme on behalf of himself, his wife and child. He paid R48 000 qualifying medical expenses for the year. His employer contributed R40 000 to the medical scheme during the year. Required: Calculate Sam Sithole's normal tax liability for the 2023 year of assessment. Danny Zuma operates a security business in Inanda, Kwazulu-Natal. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula: 1. One of Danny's vans, with a tax value of R180 000 on the date, was hijacked when the driver was returning after havingtransported a team of guards to a client's business premises in Springfield. The van was not insured. 2. One of Danny's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R30 000 on 25 April 2023 which Danny duly paid on 30 April 2023. 3. Three of Danny's team leaders attended a two-day training workshop in Midrand, Johannesburg on the latest security techniques, at a cost of R16 000 per person. Required: Determine with reference to tax cases (case law) whether the expenses/losses above [1-3] are deductible in terms of the general deduction formula.