Identify the correct statement regarding the calculation of taxable income of a natural person A. Retirement fund deductions are accounted for after all deductions have been taken into account when calculating taxable income. B. Taxable capital gains are not taken into account when calculating taxable income as they relate to receipts of capital nature. C. Deductions relating to section 11(a) of the Income Tax Act 58 of 1962 are accounted for before deductions relating to retirement cont D. Donations that are not paid to a public benefit organisation are accounted for under section 11(a) of the Income Tax Act 58 of 1962d when calculating taxable income