During the 2022 year of assessment Karl Naidoo (unmarried, aged 52), a resident of the Republic, made the following donations: 1. On 25 April 2021 , he gave his best friend, Shaun, the lifetime usufruct in his holiday apartment, situated in Cape Town. The value of the usufruct on this date was R1 545000. 2. On 1 May 2021 he gave his sister a necklace valued at R20 000 as a birthday gift. 3. On 1 July 2021 he gave R45 000 to North West University (an approved Public Benefit Organisation as referred to in section 10(1)(cN) of the Income Tax Act). 4. On 24 December 2021, Karl gave his driver, Abe, a bonus of R25 000. This was to acknowledge his many years of hard work and loyalty to Karl. 5. On 1 January 2022 , Karl gave an amount of R60 000 to his widowed mother. The Commissioner of SARS considers this to be a bona fide contribution to maintenance and regards the amount as reasonable. 6. On 10 January 2022 he gave his niece an annuity of R7 000 per annum for 10 years. The Commissioner does not regard this as a bona fide contribution to maintenance. The value of the annuity on this date was R39 550. Required Calculate the donations tax payable on each of the above donations made by Karl during the 2022 year of assessment. Show all workings and where there is an exemption applicable, clearly state as such