James, who is a resident aged 67, received and paid the following amounts during the year of assessment ended 28 February 2019: Salary R 150 000 Interest (from a source within South Africa) 38 000 Dividends accrued (from South African Companies) 12 000 Deductible expenditure 3 000 Taxable capital gain (40% of net capital gain of R12 500) 5 000 Calculate Jamess total tax liability for the year of assessment ended 28 February 2019.