1. Pieter died on 27 March 2023. He created a testamentary trust in terms of his will and bequeathed an amount of R20 000 000 to the testamentary trust on condition that the trust invest this amount and use the income to pay his wife, Lize, an annual income of R500 000 for the rest of her life. At the time of Pieters death, Lize was 59. Assume that Lizes life expectancy is 18.78 years at date of Pieters death. What is the value of the section 4(q) deduction in Pieters estate in respect of this bequest?

would the answer not be 500 000*18,78