Mrs. Willard, a South African resident, purchased an annuity from Sanlam Life Insurance for an amount of R420 000 on 1 December 2023. In terms of the purchased annuity, she will receive a monthly annuity of R5 000 every month from 1 December 2023 for the rest of her life. The capital portion of the purchased annuity that is calculated in terms of s10A of the Income Tax Act amounts to R1 100 per monthly annuity. Calculate the amount that should be included in the gross income, in terms of paragraph (a) of the gross income definition, for the year of assessment ended 28 February 2024 for Mrs. Willard