$12$

Mr Z agrees to give his motorcycle valued at R $560000$ to his friend on his $($ Mr Z $\text{'}$s$)$ death. Mr Z dies and the motorcylce is given to his friend. What is the estate duty implication of this agreement for Mr Z $?$

Select one:

a$.$ R$560000$ will be included as deemed property in Mr $-$Z$\text{'}$s estate duty calculation but is deductible under section $4.$

b$.$ None, as donations tax would already have been paid.

c$.$ R$560000$ will be ineluded as property in Mr Z$\text{'}$s estate duty calculation.

d$.$ R$560000$ will be included as deemed property in Mr Z$\text{'}$s estate duty calculation.