Taylor Crousore is married in community of property to Maleen Crousore. They have 3 children. Talyor contributes R1 200 per month to his registered medical aid for each registered member in his medical aid. His employer makes an equal contribution per month to Taylor’s medical aid fund for each registered member in his medical aid. Taylor, Maleen and the 3 children are all registered members of Talyor’s medical aid. YOU ARE REQUIRED to calculate the taxable portion of the fringe benefit for the current year of assessment.



a.

R72 000



b.

R14 400



c.

R6 000



d.

R1 200