On 1 October 2021 PhII, whose age next birthday will be 60 , donated a usufructuary interest in a house in Durban valued at R 3150000 to his slster, Amy (aged 55) and the bare dominlum to hls son, Lucas. Phll made no other donations for the year ended 28 February 2022. Amy dled in 2022 at the age of 56, Just after her nephew Lucas's 27th birthday. The following Information is relevant: - The house in Knysna was valued at R 3275000 on Amy's death. Lucas Inherited the usutruct on this house. - Amy had been recelving an annuity of R126 co0 per annum, this annulty was pald to Amy by her sister, Loulse, out of rental Income earned on a block of flats owned by her. Loulse (now aged 53) will not have to pay the annulty to anyone else on Amy's death. - Amy owned two houses in England. Property A (falr market value of R 1448000 ) was left to her by her uncle who was a resident of England at the date of his death. Property B (fair market value of R2175 ODO) was purchased by herself. Lucas had added a room to the second property with her consent. This room had cost him R 98000 and without this renovation, the property would have been worth R2025000. Both propertles were left to Lucas. - Amy owned shares in a CC with a falr market value of R 1275000 these shares were sold atter her death for R 999000. - Amy left a bequest of R 575000 to the SPCA in terms of her will. - At the date of her death Amy owed SARS Income tax of R 42678 . - Executor's fees were R 91325. - Amy's husband has pre-deceased her a year earler and he had utllized a S4A abatement of R 3418620