Jeffrey $(59$ years old$),$ a successful businessman, disposed of his assets during the $2022$ tax year, when he decided to retire to the tranquillity of Bredasdorp. Below follows a list of the proceeds and associated costs incurred by Jeffrey, with corresponding dates. Costs incurred House in Pretoria Date incurred Total Proceeds Date sold $-$ Purchase price $/$ sale of house R$3$ million $1/10/2000$ R$7\mathrm{.}5$ million $30/9/2021-$ Additional acquisition costs on purchase of house R$1300001/10/2000-$ Sales commission paid on sale of house R$30000030/9/2021-$ Swimming pool R$20000030/6/2006$ Cost to close$-$up pool R$800001/11/2018$ Business R$4$ million $15/6/2006$ Boat $(15$ metres$)$ R$8$ million $31/1/2022-$ Purchase cost & proceeds on sale of boat R$35000015/11/2001$ R$85000015/10/2021-$ Transporting the boat to the buyer R$5000014/10/2021$ Additional information: House in Pretoria primary residence $---$ Jeffrey has always made use of a home office to work from for business purposes. His home office comprised $10\%$ of the total floor space of the house. The pool was built for his children, but when they had all moved out of home, he decided to have the swimming pool filled with soil and covered it with grass. On $1$ October $2001,$ the houses market value was R$3900000$ and the time$-$apportionment base cost, correctly calculated, was R$4100000.$ Business: $--$ Jeffrey purchased the franchise and was actively involved in the operations of the franchise. The franchise is a small business as defined. Boat: $--$ The boat was used for private purposes only. As the buyer was based in Durban Jeffrey agreed to transport the boat to Durban at his own cost on sale of the boat. REQUIRED: MARKS Calculate Jeffreys taxable capital gain$/($capital loss$)$ for the $2022$ year of assessment.