Lerato, is 60 years of age. After having her small business, African Crafts (Pty) Ltd 40 years, she is looking to take early retirement and emigrate to an island state. The Commissioner for the South African Revenue Services (SARS) has accepted that African Crafts ((Pty) Ltd qualifies as a small business corporation for income tax purposes. Lerato has decided, anticipation of emigrating, to realise her business assets and sell her home. The following transactions occurred during the 2020 year of assessment: i) On 1 September 2019, Lerato sold her 51% share of African Crafts (Pty) Ltd to her fellow shareholder, Thabo (who originally held 49% of the shares) for R4 500 000. Thabo also took over Leratos loan to the company of R500 000. The market value of the company assets totalled R9.75 million. Lerato and Thabo started African Crafts Ltd together. The shares had been issued to Lerato for R51 and to Thabo for R49 for a total equity share capital of R100. ii) On 1 December 2019, Lerato sold her home in Sandton for R8 000 000. She had bought it on 1 May 2009 for R 2 500 000 (including all acquisition costs). From 1 June 2016 to 31 July 2017. Lerato rented her home to another family while she travelled throughout Africa sourcing new crafts for sales in her business. On returning to South Africa on 1 August 2017, she moved back into her home and has not lived anywhere else since. iii) The furniture n Leratos home was sold for R100 000. It originally cost R400 000. Lerato moved to her holiday home in Plettenberg Bay while waiting to emigrate on 30 April 2020. After emigrating, her intention is to treat this as her home when she visits South Africa for four months each year. When she is not in South Africa, she will rent the home on sort-term leases. Required: 5.1 Explain whether or Lerato will be subject to capital gains tax on her Plettenberg Bay home as a result of her emigrating from South Africa. (2)