State whether each of the following is true or false. If false, provide a reason for your answer and include calculations where necessary to support your answer. 1.1) Tax evasion is usually where the taxpayer has arranged his affairs in a perfectly legal or lawful manner, with the result that he has either reduced his income or has no income on which tax is payable. 1.2) Where a person has submitted a tax return for a specific tax period, the person must retain the applicable documents for a period of five years after submitting the return. 1.3) A 66-year-old taxpayer with a taxable income of R180 000 for the 2022 year of assessment will pay tax of R16686. 1.4) Withholding tax is a tax that is withheld at source and it, therefore, places a responsibility on a person that owes an amount of money to another person, to withhold an amount of tax from the amount owed to that other person. 1.5) When a provisional taxpayer fails to make their first provisional tax payment on or before the due date, a 20% penalty will be levied on the unpaid amount. 1.6) Jane's employer gifted her a portrait as a long-service award, after she completed 20 years of service to the company. Jane's employer bought the portrait for R6000. The R6000 will be included in Jane's remuneration as the cash equivalent of the benefit received. 1.7) An underoayment penalty can only be imposed on a second provisional tax payment. A first provisional tax payment cannot be subject to an underpayment penalty