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 net capital gain/(loss) for the current year of assessment taking the information BELOW into account. Information pertaining to assets disposed of during the year: Events Date disposed of Proceeds Adjusted Cost Base proceeds price cost Capital gain/(loss) Machine 1 - disposed 21 October 2021 53 000 35 400 44 000 Machine 2 - disposed 15 February 2022 17 500 Building - disposed 18 August 2021 (22 500) Note: There is an assessed capital loss from 2021 year of assessment of R57 000. a. R(30 500) O b. R26 500 O c. R(53 000) O d. R4 000 26 400