Nelson Nilam is a 74 year old resident of the Republic who works in the motor industry. He has been married in community of property to Dinky Magubane (aged 60) for 15 years. Nelson has the following income and expenses for the 2022 year of assessment: Income Salary R25 000 pm Bonus Interest local Dividends- (listed SA company) Foreign-Dividends (From a listed company) Foreign-Interest Rental Income (derived from garden cottage) Expenses 10% of gross salary R 80 000 pa R 15 000 pa R 3 000 pa R5000 pa R 10 000 pm Maintenance to rental property R 30 000 pa He belongs to a medical aid fund to which he contributed R3 000 per month to during the year of assessment and he had medical expenses of R23 500, which were not covered by the medical aid fund. His employer also deducts employees' tax of R12 785 and he paid R20 200 provisional tax for the 2022 year of assessment. YOU ARE REQUIRED TO: Calculate the net tax liability for Nelson Nilam for the year of assessment ending 28 February 2022.