Problem: Instead of ensuring the contents of her house, Miss Potgieter purchased shares in Tesla Inc every year as a form of self-insurance. She acquired the shares as a store of wealth to be kept for a "rainy day" and she hoped that her investment in Tesla Inc would act as a hedge against inflation. After buying shares in this way for the past 5 years, Miss Potgieter's eldest child presented her with wedding plans and asked her if she could help bear the cost of the wedding. Although not quite wishing to characterize the event as a "rainy day", Miss Potgieter agreed to finance the wedding and sold all her shares in Tesla Inc to help cover the wedding expenses. She sells the shares for a whooping N$ 120 000. The Reciever of Revenue has included the profits realized on the sale of the shares in Miss Potgieter's Taxable Income for her 2020/2021 income tax assessment and Miss Potgieter has approached you to lodge and objection against the inclusion of the share's profits in her gross income for the year in question. The cost of the shares was N$ 40 000 and the proceeds on the sale were N$ 120 000 and the amount included in Miss Potgieters' taxable income is the profit of N$ 80 000. With reference to all relevant Namibian legislation and case law, lodge an objection against the inclusion of the N$ 80 000 profit in the income for the 2020 year of assessment.