Jessie James (46 years of age and a disabled person as defined) had the following receipts and accruals during the 2020 year of assessment: Receipts from a restaurant operated in his own name 650 000 Salary received from part-time employment 180 000 Dividends from South African companies 50 000 Interest from local bank 43 800 Interest on tax free investment 800 Jessie incurred the following expenses during the current year of assessment: Jamie incurred expenses related to the restaurant for maintenance to the building 120 000 Additional medical expenses paid 26 152 Monthly medical aid contribution 2 050 (James and his wife are members of the fund) Jessie paid the following pre-paid taxes: PAYE with regards to part-time employment 45 000 Provisional tax 80 000 In addition to the above information Jessie James had also made a profit of R200 000 on the sale of asset which he sold in the current year of assessment. QUESTION 1 Calculate Jessie's normal tax liability for the 2020 year of assessment