Theobald St John is aged $38$ years and his wife, Theodora St John, $35$ years. They are both residents of the republic.

Theobald and Theodora St John$$s earnings for the $2022$ year of assessment were as follows:

Salary $$ Thoebald St John

$240000$

Local dividends $$ Theobald St John

$21200$

Local interest $($not from a tax$-$free investment$)$ Theobald St John

$47400$

Salary $$ Theodora St John

$32400$

Local interest $($not from a tax$-$free investment$)$

$41400$

Theobald St John incurred and paid the following expenditure and made the following contributions during the $2022$ year of assessment:

$$

R$24000$ towards the maintenance of his aged mother

$$

R$6000$ each towards the support of an invalid uncle and aunt

$$

R$3000$ toward a retirement annuity fund

$$

R$14400$ to a pension fund $($being $6\%$ of his salary$)$

$2$

$$

R$600$ on life insurance premiums on his own life

$$

R$20465$qualifying medical expenses$($he is not a member of a medical scheme$).$

Theodora St John was employed on a part$-$time basis and worked for only three months during the $2022$ year of assessment earning R$10800$ a month $($see above$).$

REQUIRED:

$2\mathrm{.}1.$

Determine the $2022$ normal tax liabilities of Theobald and Theodora St John. for $30$ marks