Max Verstappen (age 44) was born in Holland and he has been a resident of South Africa for the past 12 years. He made the following donations during the 2022 year of assessment: On 4 May 2021, he donated his house situated in Amsterdam, Holland to his lifelong friend, Sergio Perez (who is a SA tax resident). Max bought the property 16 years ago for a price of R5 400 000. On the day of the donation in May 2021, the property had a fair market value of R10 000 000. On 12 June 2021, he sold his motor vehicle to his mother for a price of R1 400 000. The fair market value of the vehicle at the time of the sale was R2 000 000 and SARS accepted this value as fair and reasonable. On 21 July, Max donated a valuable van Gogh painting to his father, Joshua. The fair market value of the painting on the date of donation was R1 500 000. Max also donated an amount of R2 000 000 to the Government of South Africa during the month of August. This will serve as funding to build a new race track in Pretoria. On 30 September, Max donated a usufruct over his Houghton home to his sister, Nicola, who turned 30 years old on the date of this donation. The market value of the house was R4 900 000. He also donated the bare dominium over the property to his brother, Christian, aged 24. REQUIRED: Calculate the donations tax payable by Max on each of the above donations. Show all workings and calculations and provide motivations for including or excluding any transactions from your calculations