QUESTION 2 (15 MARKS) Leanor Valaryian is a resident of the republic of South Africa. He is the owner of various assets and property in the country and has made the decision to sell a few of his assets. Leanor Valaryian owns a townhouse which he bought 6 years ago, he lived in this residence for a period of 13 months over the 6 year period. His sister has a family of 3 and Leanor has agreed to sell this property to her. The property was bought at a cost price of R 3000000 in January 2010 and it was sold for R 5500000 in January 2022. Leanor purchased share in a company in 2020 for a cost of R360000, the return on his investment is not as rewarding as he taught it would be so he decided to sell these shares back to the company. He sold the shares for R365 000 in April 2021, he does not deal in the buying and selling of shares. Leanor has been having problems with obtaining tenants for a flat that he owns as the area is quite dangerous, he has therefore decided to sell this flat. The flat was purchased for R 3500000 in June 2015 and sold for R 1640000 in October 2021. REQUIRED: Calculate the taxable capital gain or loss for Leanor Valaryian for the 2022 year of assessment