1.5 Sebastian's gross estate for estate duty purposes includes the following: Property Residence in Westcliff Ceasing usufruct over a farm Bare dominium of a building Personal effects 5 000 000 615 560 525 178 750 000 R6 890 738 Deemed property Life insurance payable to his spouse Life insurance payable to deceased estate Life insurance payable to business partner In terms of a buy and sell agreement Gross Estate R26 200 000 10 000 000 1 200 000 15 000 000 R33 090 738 The executor's fee payable in Sebastian's estate is (assume that the executor is registered for VAT): A. R322 820 B. R301 866 C. R298 256 D. R277 305