RS purchased an asset on 1 April 20X0 for R375,000, incurring legal fees of R12,000. RS is resident in Country X. There was no indexation allowed on the asset. RS sold the asset on 31 March 20X3 for R450,000 incurring transaction charges of R15,000. Tax is charged at 25%. Calculate the capital gains tax due from RS on disposal of the asset. (Answer to be rounded down to the nearest R.) Select one: a. 12 000 b. 13 000 c. 13 500 d. 12 500