Simon (35 years old) is a South African resident who owns shares in Purple Rain Construction (PRC). One of Simon's friends, Lisa, owns shares in Leaf Capital Holdings (LCH). As Lisa always wanted to own PRC shares, she approached Simon with a proposition to swap some of her LCH shares for some of his PRC shares. Simon then agreed to swap 1000 of his PRC shares for 1000 of Lisa's LCH shares and the share swap happened on 5 February 2023 . The share price of both the PRC and LCH shares was R15 per share on the day of the share swap. LCH declared a dividend of R5 per share on 7 January 2023 to all shareholders registered on 20 February 2023, and the dividend will be paid out on 15 March 2023. REQUIRED: Discuss, with supporting dates, whether the LCH dividend declared would be included in Simons' gross income and for which year of assessment (2023 or 2024). Your discussion only needs to refer to the "received by or accrued to" and "year of assessment" elements of the general definition of "gross income" as defined in section 1(1) of the Income Tax Act. (15 marks) (1 mark)