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

Franco 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)
Franco 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 
Calculate Jamie’s normal tax liability for the 2020 year of assessment.