Dylan Anderson (age - 44) married Bulelwa Anderson (age - 41) on 1 June 2014. Dylan and Bulelwa married out of community of property and have one child namely Joya (age - 4). Dylan was offered an amazing opportunity to work for the United Nations in New York. He plans to immigrate to the USA by June 2023. As such he has decided to dispose of all his assets at market value in South Africa on 30 April 2023.

On 30 April2023 the following was determined:

Assets	Market Value	Base Cost
Primary residence	R3 800 000	Note 1
Motor Vehicle - Audi R8	R900 000	(R1 000 000)
Apartment in Durban (note2)	R650 000	(R400 000)
Boat Bon VoyageB (10.5m in length)	R460 000	(R580 000)
MTN SA shares	R950 000	(R120 000)

1. He purchased his primary residence on 1 October 1981 in Fourways for R700 000. The valuator determined that the market value of the house was R2 100 000 on 1 October 2001. Dylan refurbished the house on 1 July 2015 in order to welcome his son Joya into their home. The total cost of the renovations was R95 000.
2. He sold his apartment in Durban to his spouse, Bulelwa at market value since she would stay in South Africa for six more months before joining her husband in the USA.

Dylan Anderson made an assessed loss of R80 000 in the previous year of assessment. His marginal tax rate for the current year of assessment is 45%.

Required:

Calculate Dylanss taxable capital gain for the 2024 year of assessment.