Fana and Thandi were married in terms of a customary union. Thandi dies on 2 May 2023. She bequeaths a cash amount of R10 000 000 to the Thandi Trust, a discretionary inter vivos trust, on condition that the trust invests the money and pays Fana an annual amount of R500 000 per year until he dies. At the date of Thandi’s death, Fana was 58 years old. 

What is the value of the section 4(q) deduction in Thandi’s estate in this regard?