Dominique Abrahams is the sole breadwinner of his family. His wife, Ruth, is a housewife. They have two children, a son and a daughter. Dominique and Ruth are married out of community of property (with an ante nuptial contract). On the first of each month Ruth receives R30 000 for housekeeping expenses. Dominique has calculated that, excluding donations and gifts, it cost him R126 000 during the year of assessment to maintain Ruth, R72 000 to maintain his son and R58 500 to maintain his daughter. On 20 January 2021 Dominique gave his son a second-hand car for his 19th birthday. Dominique bought the car for R140 000 four years ago. His son sold the car for R95 000 the following day. During February 2021, Dominique made gifts and donations to various members of his family amounting to R120 000 in total, including gifts and donations to his wife of R30 000.

Required:
Determine the amount of donations tax payable by Dominique during the 2021 year of assessment.