Kelly Miller (age 64) is an employee at FPS Consult Ltd and will be retiring from all her retirement funds in June 2022, when she reaches age 65. Kellys retirement provisions consist of the following: She is a member of her employers pension fund. The estimated lump sum she will receive from her pension fund on the retirement date is R6 400 000. Contributions to the fund amounting to R280 000 did not rank for a tax deduction. She received a severance benefit of R300 000 in December 2016 from her previous employment. In July 2011 she resigned from her previous employer. At the time of her resignation, she withdrew the full fund value of R1 200 000 in cash from her previous employers pension fund. Kelly accumulated additional retirement provisions in the form of a retirement annuity fund. The fund value upon the date of retirement is R1 500 000. Contributions to the value of R90 000 did not rank for a tax deduction. REQUIRED: Calculate the tax payable by Kelly at retirement.