Emma is 36 years old. She received the following, interest income during the current year of assessment: interest received from South African bank of R15 000, interest received from a Tax-free savings account of R12 100, and interest received from a foreign bank account of R32 000. YOU ARE REQUIRED to determine the total amount which will be exempt when determining Emmas taxable income for the current year of assessment. Select one: a. R12 100 b. R27 100 c. R35 300 d. R32 000