Abdul Ibrahim a well$-$known businessman in Welkom. He has made the following donations for the current year of assessment

On $09$ August $2023,$ Abdul celebrated Women's Day by donating R$65000$ to

his ex$-$wife, appreciating her for all the hard work and sacrifices to see her kids succeed in life.

On $15$ September $2023,$ Abdul donated R$7800$ to his son for the trip to Durban.

On $21$ January $2024,$ Abdul donated R$30500$ to BKZ$,$ a newly formed politically party that is fully registered.

On $14$ February $2024,$ Abdul surprised his fianc$$e with a diamond necklace and bracelets worth R$60800.$

On $26$ February $2024,$ Abdul donated R$11300$ cash to his daughter as a surprise. Her daughter recently completed her BCom Accounting with distinction.

Required:

Use the information provided and calculate the donations tax payable by Abdul in respect of $2024$ tax year of assessment. Please make reference to relevant sections of the Act and provide reasons for your answers, including items with no tax impact to collect maximum marks.

Recommended structure:

Details

Reasons$/$relevant Acts or sections and calculations

Donation Tax