Mr$.$ Woodds Tigger, age $64,$ and unmarried carries out farming operation on livestockand maize on a farm in the Limpopo Province. Mr$.$ Woodds is NOT a registered VATVendor. Woodds Tigger supplied you with the following information regarding the yearof assessment ended $28$ February $2024$:All amounts exclude VAT except when indicated. RLivestock sales R$300000$Maize sales R$400000$Grazing fees received from neighbour R$19000$Rent received from a farm house R$30000$Interest subsidy received drought relieve scheme R$25000$Stud bull received as gift from his brother at market value R$38000$Woodds Tigger sold cattle to the value of R$400000$ three years ago as a result of thedrought then invested this R$400000$ at the Land and Agricultural Bank in terms ofparagraph $13$ A and obtained the annual certificate for submission to the Receiver ofRevenue $($SARS$).$ On $1$ September $2023,$ Woodds Tigger withdrew R$250000$ of thisinvestment and purchase cattle. The livestock purchased is the same livestockpurchased for R$248000$ here after mentioned. The remainder of the original investmentR$150000$ was still invested at the Land Bank on $28$ February $2024.$ Woodds Tigger sold a Tractor on $1$ March $2024($Net of VAT$)$ R$180000$The tractor was purchase on $1$ September $2022$ for R$120000($of Net VAT$)$ and wasused exclusively for farming purposes. Livestock on hand at the end of February: $20232024$R$10318$ R$14024$Purchases livestock R$260000$Expenses for eradication of noxious weed R$37600$Other deductible farming expenses R$490200$He donated $2$ Oxen to a church at market value $($R$5500$ each$)$Own use of produce and livestock:He slaughtered $2$ sheep for private consumption $($market value R$1800$ each, cost at R$3500$ each and standard value at R$6$ each$)$New irrigation system purchased during the year R$48000$Woodds Tigger had R$4000$ of Capital Development expenditure brought forward fromthe previous year of assessment not yet written off against farming income. Woodds Tigger sold used irrigation pipes for R$7200$ during the year. These pipes werebought $5$ years ago for R$5450$ and were used for farming purposes$\mathrm{.}2$Woodds Tigger constructed a new house for two bona fide employees at a cost of R$120000.$ This house was completed on $1$ December $2023$ and the two employees movedinto this house on the same date. Woodds Tigger bought a new computer for administrative use on farm for R$46800($Netof VAT$)$ on $1$ September $2023.$ Woods claims wear$-$and tear on computers over a $3$ yearperiod. New fencing completed during November $2023$ at cost R$8656$ excluding VAT. Woodds paid interest on debt in terms of the drought relief scheme. The interest leviedwas R$41250$ and Woods Tiger paid R$26250$ himself and the remainder R$15000$ waspaid from the interest subsidy received see above under farming income. Woodds Tigger bought a new Nissan $($Bakkie$)$ single cab light delivery vehicle duringthe previous year of assessment. This vehicle was acquired on $1$ July $2024$ for R$203320($VAT at $15\%$ included$)$ and is used exclusively for farming purposes. Wear and tearon delivery vehicle is written over five years on straight line basis. Woodds Tiggers taxable income from farming for the preceding seven years ofassessment are as follow:$2023$ R$2100002022$ R$1400002021$ R$864002020($R$98900)$ loss$2019$ R$1005002018$ R$1106002017$ R$101800$Woodds Tigger also furnished information on other income and payments:Directors fees received R$127000$Interest received $($from investment with a local bank$)$ R$22300$Interest received $($from investment with a local University$)$ R$17800$Contributions to retirement annuity fund $($RAF$)$ R$26000$Contributions to Pension Fund R$120000$Contributions to provident fund R$13000$Required:Calculate the normal income tax payable by Mr$.$ Woodds Tigger for the year ofassessment ended $28$ February $2024.$ Mr$.$ Woodds Tigger elected to be