I need an answer to this taxation question. South African taxation

QUESTION 4 [10 MARKS; 18 MINUTES] Ryland Smith is a local farmer, aged 68. Ryland made donations during the course of the 2020 year of assessment. He contacted you to provide him with the Donations Tax implications of the following donations: 1. Ryland donated an annuity of R 9 500 per month to his brother, aged 61, for his maintenance (for the rest of his lifetime). 2. Ryland also granted his sister an annuity of R2 500 per month for the rest of her lifetime to use as spending money. 3. Ryland retired as a farmer and donated the usufruct over his bona fide farming operation to his nephew Phillip, ages 38, for the rest of his life. The market value of the farm at date of donation was R 3 700 000. 4. Ryland loves to give gifts and he gave gifts to his friends to the value of R 12 000 for the 2020 year of assessment. REQUIRED Marks Show all your calculations and round off to the nearest Rand. Question 4 1. Calculate the total donations tax payable by Ryland Smith for the year of assessment ended 28 February 2020. For each donation, calculate the value, show any exemptions that apply and explain which exemption you have applied, if any. Show detailed calculations and reasons for your answer. 10 TOTAL MARKS 10