Theory on special deductions and vat a$)$ explain the tax treatment of employee $-$ related expenses with regards to restraint of trade payments $($s$11($CA$)).$ B$)$ briefly discuss the deductibllity of legal expense as $($s$11($c$))$ C $)$ distinguish between repairs and renewals as defined under section $11($d$)$ apply the revelant case law to support your answer D$)$ mrs mataji $($ a vendor $)$ provides construction services to her clients she uses the study in her home as her office conducting business and one of his garages for storing construction materials $.$ she bought the house in july $2018$ from CBA $($pty$)$ Ltd a vendor for a vat $-$inclusive price of $1$million and deduted input tax on the basis that $20\%$ of total area of his home $,$ consisting of one garage and the study $,$ is applied for business purposes $($ taxable supplies$)$ in january $2020,$ malaji decides to relocate to canada and sells his house for $13$ million. what are the vat implications of the sale of the house for mrs Malaji