3. Sophie, age 35, a resident in the Republic works for Bluecrane Ltd since 2018 as a manager, a construction company. The following were her receipts and accruals for the 2020 year of assessment: - Salary R45 000 per month; - interest received from local banks R40 000 per year; - Local dividend of R12 000 per year Calculate the normal tax payable by Sophie for the 2020 year of assessment. (5) 2019/2020 Tax Rates (1 March 2019-29 February 2020) South African Individual Taxpayers Income exceeding: RO Not Exceeding: R195 851 R195 850 R305 850 R305 851 R423 300 R423 301 R555 600 R555 601 R708 310 R708 311 R1 500 000 C A. R520 500 C B. R145 458 C C. R133 887 Rates of tax (R) 18% of taxable income R35 253 +26% of taxable income above R195 850 R63 853 +31% of taxable income above R305 850 R100 263 + 36% of taxable income above R423 300 R147 891+39% of taxable income above R555 600 R207 448 + 41% of taxable income above R708 310