Mentos Ltd has provided you with the following information pertaining to its income and expenses, profits and losses for the year: Gross income: R3 000 000 Tax-deductible expenses: R1 500 000 Capital gain on sale of shares in Abe Ltd amounted to R500 000 and the capital gain on sale of shares in Zaf Ltd was R350 000. However, the company sustained a capital loss in sale of shares in Gupta Ltd of R250 000. Mentos Ltd has an assessed loss of R160 000 carried forward from the previous year of assessment. The company tax rate is 28%. REQUIRED: 3.1 Calculate the tax payable by Mentos Ltd as at 28 February 2023 3.2 Briefly discuss when capital gains may be taxed on a disposed asset should the Roll-over requirements be met.