Assaraf is 26 years old. During the current year of assessment, he earned a salary of R400 000. His remuneration is R380 000. He contributed R50 000 to his retirement fund. His employer contributed R55 000 to his retirement fund. He contributed R60 000 to his medical aid fund. His employer made an equal amount of contributions to his medical aid for the for the full tax year. YOU ARE REQUIRED to determine his taxable income before any deductions. a. R551 000 b. R515 000 c. R527 000 d. R400 000