Sandra's receipts and accruals for the 2020 year of assessment were as follows:

- Social security pension R100 000 from the country that she is a resident of.

- Rentals of R36 000 the rentals are earned from her holiday home in Cape Town she lets it to tenants at a market related rental for the six months of the year that she is not in the country. For this six months period she incurred in the determination of her taxable income deductible expenditure of R15 000 in earning these rentals.

- Interest of R45 000 from bank in South Africa, it is not from a tax free investment. The interest accrues to her annually in arrears on the last day of February.

- Local dividends from listed SA companies of R17 000.

Calculate her South African taxable income for the 2020 year of assessment