Question 1 1.1 (43 marks) Alen is a sole proprietor who has been running his business for the past few years. Alen has decided to donate money to his two brothers (Charlie and Jake) and his sister, Chelsea. He subsequently donates R30 000 to Charlie, R42 000 to Jake and R200 000 to Chelsea. Alen believes that that these donations will not be subject to donation tax as each donation is below R100 000 exemption in terms of s56(2)(b) of the Income Tax Act 58 of 1962. He has approached you to confirm if he will be entitled to first R100 000 exemption of the donations made in terms of S56(2)(b) of the Income Tax Act and if there will be any donation tax for each of the above transactions. Show all calculations. (15 marks)