farming activities on the farm. Hendrik (age 48), a resident of SA for tax purposes, donated the usufruct of the family farm to his sister, Carol (age 44). The farm has a fair market value of R7 000 000 and there are active Save Answer factor of 8.08527 has been calculated on the life expectancy of Carol. Calculate the value of the usufruct for donations tax purposes. You may assume that a discount factor of 7.766236 has been determined over the life expectancy of Hendrik, and a discount?