Raheem Furniture distributors is solely owned by Mr Shaheed Naidoo. Mr Naidoo is registered as a provisional tax paper with SARS. After 6 months Mr Naidoo estimated taxation for the year will be R350 000. He duly pays the R175 000 pro-rata to SARS. For the second provisional payment it is estimated that the taxation will now be R247 500. The difference of R72 500 is paid over to SARS. However, when the final tax return is filed it calculated taxation due for the year of R135 620. What is the amount of money which SARS need to refund Mr Naidoo?