Study the scenario and complete the questions that follow:

You are a junior tax clerk at a firm of tax practitioners and your manager has asked you to attend to the following email:

From: Kayla Cook

To: FirstInTax

Subject: Tax assistance required

Good day and thank you so much for your offer to help us sort out our tax affairs. My husband and I are not financial people and we don't really know much about tax, so we are very grateful for your assistance. Len and I are married out of community of property and we have three children aged $4,7$ and $11.$

My husband, Len, is a marketing executive at a large cellphone company. Len earns a fixed monthly salary and he is a member of his employer$$s pension fund and medical aid fund. Len$$s employment contract states that he must pay $7,5\%$ of his monthly salary to the pension fund and his employer will pay $10\%$ of his monthly salary to the fund. Len$$s employer pays the medical aid contributions every month. Len usually pays our medical expenses although sometimes I pay if I take one of our children to the doctor and I don$$t have his credit card.

Len has the full use of a motor car owned by his employer. It is a Hyundai Tucson that cost R$899000($including VAT and a $3-$year full maintenance plan$)$ when his employer purchased it in November $2021.$ Len does not have to pay anything for the use of the car. Len also receives an entertainment allowance of R$1000$ per month, which he uses to entertain clients, although he is not required to keep any of his slips or proof of expenses.

In July $2023,$ Len installed a solar system on our house. The total cost of the solar installation was R$220000($including VAT$),$ which included the cost of eight $275$W solar panels that cost R$5000($including VAT$)$ each.

Len is very good at managing our finances and he has some savings from which he earns interest, as well as a small share portfolio from which he earns dividends. He didn$$t sell any shares during this year.I am a professional chef and I have my own catering business, although I am not registered as a VAT vendor. I provide hearty food and platters for special events, such as for people who entertain at home and for office functions. I employ a part$-$time child minder to look after the children when I am busy running my business. I work from home and I have a room in our house that I use specifically for my trade. I also sometimes use my home kitchen when I need to cook hot food but usually, I use my special preparation room that I've set up with two large preparation tables, a dedicated fridge and catering equipment such as knives, plates, and so on$.$ No$-$one else is allowed to use my preparation room. The total floor area of our house is $250$ square metres. The area of my preparation room is $12,5$ square metres and the area of our kitchen is $16$ square metres.In the table below, I have provided details of Len's salary, income and expenses. I've also provided a separate list of my income, expenses relating to my catering business, and some of my other expenses, which I hope I can claim as tax deductions as well. If any of my expenses won$$t be allowed as deductions, please can you briefly explain the reasons to me$?$ please would you tell me how much tax my husband and I owe for this year? I think Len won$$t have to pay in any tax as his employer withholds employer withholds employees$$ tax every month, but I hope you can confirm that for us$.$Note $1$: Assume that Binding General Ruling No$.7$ allows these assets to be written off over $5$ years.

Required:

a$.$ Calculate Len$$s normal tax liability for the year ended $29$ February $2024.$

$(27$ Marks$)$

b$.$ Calculate Kayla$$s normal tax liability for the year ended $29$ February $2024.$

$(13$ Marks$)$ ANSWER THESE TWO QUESTIONS SEPERATELY

$[$Sub Total $40$ Marks$]$