You are a consultant at a tax consulting firm, and you assist your clients with various tax matters ranging from personal income tax calculations and submission of income  tax returns, provisional tax calculations and the submission thereof.  The following information relating to two of your clients is available: 

Client 1
Ben (66 years old) is a South African resident and a provisional taxpayer. Ben presented you with the following information relating to his 2023 year of assessment for you to assist with his second provisional tax calculation:
Rand
Estimated taxable income 1 200 000
First provisional tax payment 150 000
Monthly employees' tax deduction 10 000
 Client 2
Michelle (26 years old) is a South African resident. Michelle is employed by Tire Trend (Pty) Ltd and has been in their employment since 1 February 2020. Tire Trend (Pty) Ltd provided you with the following information to complete the calculation of Michelle's employees' tax liability for January 2023:
• She received a salary of R30 000.
• Pension fund contribution of 6% is deducted from her salary.
• She was granted a loan of R25 000 on 1 December 2022. The loan bears interest at 2% per annum and is repayable on 30 November 2023. (Assume an official interest rate of 7%.)

REQUIRED:
1. Calculate Ben's (Client 1) second provisional tax payment based on his estimated taxable income for the 2023 year of assessment.

2. Assume that Ben's (Client 1) final assessment shows a taxable income of R1 550 000 for the 2023 year of assessment. Discuss, and include calculations where applicable, if Ben will be liable to pay any penalties with regard to his second provisional tax payment. Remember to first state the relevant requirements of the Fourth Schedule to the Income Tax Act, whereafter you apply the requirements to the facts of the scenario.

3. Calculate Michelle's (Client 2) employees tax liability for January 2023 that Tire Trend (Pty) Ltd would need to withhold from her salary. Round all answers to the nearest Rand.