Mr$.$ Henry Jacobs $($Henry$),$ a South African resident, passed away on $30$ September $2023$ at the age of $67$ years. He was married out of community of property to Bridgette who was $60$ years old at the time of Henrys passing.Henry has been passionate about woodwork since he was a teenager, spending countless hours in his garage crafting various wooden items. After gaining experience and honing his skills over the years, he turned his hobby into a full$-$time business. As a sole proprietor, Henry handled all the aspects of his business named Henrys Fine Woodworks.Henry has been claiming section $11($e$)$ allowances on a band saw asset that he used in his trade as a sole proprietor. He bought the band saw originally for R$12000.$ The tax value of the band saw asset at the date of his death was R$7000.$ The market value of the band saw asset at the date of his death was R$10000.$Henry also had a taxable capital gain of R$10000$ for the $2024$ year of assessment.The following information relates to the income and expenses of Henry for the $2024$ year of assessment until the date of his death:Income $/($Expenses$)$RandIncome from Henrys Fine Woodworks$400000$Local interest$37000$Contributions made to a pension fund$(69000)$REQUIRED:Calculate Mr$.$ Henry Jacobs' final normal tax liability at the date of his death.Show all calculations clearly.Please refer to Addendum A for the applicable tax rates to be used for the $2024$ year of assessment.