Mr and Mrs Leballo are married out of community of property. They are both residents of the Republic of South Africa. Mr Leballo is an insurance consultant. On 1 November 2002, he purchased a piece of land for R230 000. They intended to erect their primary residence on this piece of land. He commenced building the house on the property on 1 April 2003. The house was, however, only completed on 1 September 2004, at a cost of R850 000, on which date they moved into the house.

An additional living room was added to the house at a cost of R260 000. Work on the addition commenced on 3 January 2007 and was completed on 18 February 2007. While the builders were busy on the premises, they fixed the leaking roof at an additional cost of R25 000. From 1 April 2005, Mr Leballo used some of the rooms in the house as an office from where he operated his insurance consulting business.

Throughout the period, he used approximately 10% of the floor space of the house for business purposes. Every year Mr Leballo claimed 10% of the costs of the house as an income tax deduction. On 10 January 2022, Mr Leballo received R3 588 000 after the deduction of 8% agents commission. The registration of the transfer of ownership took place on 10 March 2022.

Calculate Mr Leballos taxable capital gain/loss for the 2022 year of assessment. Round your calculations to the nearest rand.