A client ask you to do a calculation to determine what the capital gains tax implication will be upon his death. The client has the following assets 1. Cash: R1000000 2. Unit Trust Investment Portfolio: R 5000000 (Assume a base cost of R 2000000) You can assume a marginal tax rate of 45% and that the client is not married and that his last will and testament states that his entire distributable estate must devolve to his sister. Use the following template to determine the capital gains tax liability of the client upon death