This is a taxation question

QUESTION 1 (22 marks) 1.1. Mowbray Boksburg bought a home in February 2009 for R 1 500 000. As the pandemic (22) (TAXOVID-15) was sweeping the world and causing disruptions in the conventional work environment, which inevitably rendered a large proportion of the workforce unable to commute to work, in order to mitigate the spread of the virus. This has resulted in both employers and employees seeking alternative work arrangements, especially in the major South African Metropolitan areas. Due to the pandemic, most if not all workers experienced work from home (WFH). Hence WFH has become a policy priority for most governments. Mowbray Boksburg carried out renovations for R 500 000 in March 2015 to add on an office from where she worked until she sold her home in February 2021. The office space made up approximately 10% of her total house space (i.e. it was 10 square metres, while her entire home was 100 square metres) and she therefore claimed 10% of her house running costs as a tax deduction against her business income. She lived in this home until February 2021 when she sold it for R 4 000 000. Her taxable income for 2021 year of assessment was R 800 000. You are required to calculate the Inclusion Amount of Capital Gains and total Taxable Income of Mowbray Boksburg for the year of assessment 2021