Moodley Duet ( 49 years of age and a disable person as defined) had the following receipts and accruals during the 2019 year of assessment:

receipt from the restaurant operated in his own name R 650 000

Salary received from part time employment R 180 000

Dividends R50 000

Interest from local bank R43 800

Interest on tax free investment R 800

Sisipho incurred the following expenses during the current year of assessment:

Zweli incurred expenses related to the restaurant for maintenance to the building R 120 000

Additional medical expenses paid R 26 152

Monthly medical Aid contribution R 2 050

Franco paid the following pre paid taxes:

PAYE with regards to part time employment R45 000

Provisional tax R80 000

In addition to the above information Moodley Duet had also made profit of R 200 000 on the sale of asset which he sold in the current year of assessment.

Calculate Sisipho normal tax liability for the 2020 year of assessment ( 30 marks)