Luke requests you to do an estate plan for him. The dutiable estate of Luke is calculated to be R37 000 000. In terms of your estate analysis, it is calculated that the cash shortfall in Luke’s estate would be R4 500 000. What is the amount of life cover that Luke will need to obtain to cover the cash shortfall, taking additional estate duty and executor’s fees into account? You can assume that the maximum allowable executor fees are charged and that VAT is levied on the executors fees.