Assets Benefit Details  
  Date of Transfer of Asset 07/04/2023 Assets Property
  Memo      
  Particulars Amount
  Market value of asset when first provided as benefit A1 200000.00  
  Amount already taxed as benefit since first provided A2 2000.00  
  A1 minus A2 = A3 198000.00  
  Market value of asset as at the date of transfer A4 200000.00  
  Greater of A3 and A4 = A5 200000.00  
  Amount paid by employee for the asset A6 165000.00  
  Total Cash Equivalent Amount A 35000.00