Viwe Thenga work for a Financial Services company and is required to maintain a home office for dedicated days which he is allowed to work from home. He incurred the following expenses:

• Interest on loan of R9 000 which was used to buy a rental property and on which he received rental income.
• Home office expenses of R9 200, he uses his home office as a dining room as well.
• Computer of R24 000, he purchased the computer to use when working from home. He uses this computer exclusively for work. (Wear and tear can be claimed over 3 years, you can assume he had the computer for the full year of assessment).

YOU ARE REQUIRED to calculate the amount which will be allowed as a deduction form Viwe's taxable income.

Select one:

a.R26 200

b.R42 200

c.R8 000

d.R17 200