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Wendy Thompson, aged 34 year, resident at South Africa, received a dividend the equivalent of R3 052.96 (R3 300.50- R247.54) from her shareholding in MUFC UK Limited, a United Kingdom registered company. The gross dividend that accrued to her was R3 300.50. A non-resident shareholders tax the equivalent of R247.54 was deducted before it was forwarded to her. These shares had been bequeathed to her by her aunty who was ordinarily resident in the United Kingdom her entire life. 3.2 Winston Baily, aged 23 years, who is a resident of South Africa, was donated a rentproducing property situated in New York, in the United States of America by his mother, who was ordinarily resident in South Africa at the time of this donation. Net rentals of R85 000 accrued to Winston. 3.3 Patricia Enver, aged 12 years, who is a resident of South Africa, earned interest of R24 000 from TELKOM shares. The shares were donated to her by her mother, Vinnie Eion, aged 36 years. These TELKOM shares are not 'tax free investments'. 3.4 Barry Slile, aged 26 years, who is a resident of South Africa, acquired Unilever South Africa shares by inheritance from his father who at the date of his death was ordinarily resident in France. These shares are not a 'tax free investment.' Interest of R44 000 from this investment accrued to Barry Slile. 

You are required to determine whether the four amounts referred to above would be included as income, justify your answer.

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