Theobald St John is aged 38 years and his wife, Theodora St John, 35 years. They are both

residents of the republic of South Africa.

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

Salary - Thoebald St John 240 000.00

Local dividends - Theobald St John 21 200

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

John 47 400.00

Salary - Theodora St John 32 400.00

Local interest (not from a tax-free investment) 41 400.00

Theobald St John incurred and paid the following expenditure and made the following contributions

during the 2022 year of assessment:

R24 000 towards the maintenance of his aged mother

R6 000 each towards the support of an invalid uncle and aunt

R3 000 toward a retirement annuity fund

R14 400 to a pension fund (being 6% of his salary)2

R600 on life insurance premiums on his own life

R20 465 "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 R10 800 a month (see above).

REQUIRED:

2.1. Determine the 2022 normal tax liabilities of Theobald and Theodora St John.