Assume the following taxpayer information: The taxpayer is a South African manufacturing company $($not a small business corporation as defined$)$ with a $31$ March $2024$ year of assessment.

Calculate the taxable capital gain$/($loss$)$ for the current year of assessment taking the BELOW information into account.

a$.$

R$38000$

b$.$

R$30400$

c$.$

R$76000$

d$.$

R$12400$