Sarah Malinga $($a resident of the Republic$)$ carries on business as a motor car dealer. On $1$ June $2023,$ Sarah inherited R$3685000$ from his wealthy aunt. On $1$ December $2023,$ he sold his home situated in Musina for R$950000($originally purchased for R$350000$ on $1$ October $2005)$ and purchased a larger home in Umhlanga. Sarah has never bought or sold any other properties other than those mentioned above.

Required: Discuss $($with reasons$)$ whether the following is considered to be revenue or capital in nature:

a$)$ The inheritance of R$5000000(2)$

b$)$ The proceeds from the sale of his home in Musina. $(7)$