Assume the following taxpayer information: The taxpayer is a South African manufacturing company (not a small business corporation as defined) with a 31 March 2022 year of assessment. Calculate the taxable capital gain/(loss) for the current year of assessment taking the BELOW information into account. Information pertaining to assets disposed of during the year: Events Date disposed of Capital gain/(loss) Machine 1 - disposed 21 October 2021 R 65 000 Machine 2 - disposed 15 February 2022 R 17 500 Building - disposed 18 August 2021 R (22 500) Note: There is an assessed capital loss from 2021 year of assessment of R57 000. a. R20 400 b. R48 000 c. R2 400 O d. R3 000