QUESTION $4[15$ MARKS$]$

$4\mathrm{.}1$ Tarryn and Tim got married in community of property. Tim died on $16$ July $2023$ and

an executor was appointed. The executor determined that the couple had the following

assets in their estate. A property used as a primary residence was valued at

R$5,500,000$; furniture and household goods were worth R$1,300,000$; they had a fixed

deposit investment with First National Bank of R$860000$; and their liabilities were

valued at R$600,000,$ of which R$20,000$ was for funeral costs. In addition, Tim had a

usufruct interest on a warehouse that was valued at R$350,000$ and it now accrues to

Tarryn. Neither spouse was married before.

Required:

a$.$ Calculate the estate duty of the deceased spouse. $($