Kelly is $42$ years old and is married in community of property with Kenny who is $45$ years old. She received the following dividend income during the current year of assessment:

Foreign dividends of R$23000($she holds $10\mathrm{.}25\%$ of the total equity shares and voting rights$)$

Foreign dividends of R$22000($she holds $2\%$ of the total equity shares and voting rights$)$

Local South African dividends of R$25000$

YOU ARE REQUIRED to determine Kenny$$s gross income for the current year of assessment. You may Assume that Kenny did not have any income in the current year of assessment.

Select one:

a$.$

R$70000$

b$.$

R$30111$

c$.$

R$0$

d$.$

R$35000$