Sean Conneray was born in Scotland and is currently 50 years of age. He has been a resident in the republic of South Africa for the past five years. Sean Conneray made the following donations during the current year of assessment (ending 28 February 2022):

1. On 1 April he donated his house with five bedrooms, situated in England, to Rob Denero, who was 40 years old. Sean Conneray purchased the house 16 years ago at a cost of R500 000. The market value at the date of the donation amounted to R950 000.

2. On 15 May, he donated R800 000 to the Government for the purposes of the Solidarity Fund to alleviate some pressures as a result of the coronavirus.

3. On 30 June, he sold his total rights in recording of Forever are Young to a local record company, in which he also has an interest, for R4 200 000. The accountant estimated the market value of these rights on the transaction date at R5 000 000. SARS accepted the accountants valuation as reasonable.

4. On 1 August, he gave Lana Wood his three Mont paintings. The market value amounted to R1 880 000. The paintings were valued at R700 000 ten years ago.

5. Three years ago, he inherited his mothers piano in terms of her will. His mother was a resident of Scotland. On 1 September, when he donated the piano to Steven Wonda for this 45th birthday, the market value amounted to R420 000. The piano was never brought to the Republic of South Africa.

6. On 27 November, he donated the usufruct of his Sandton home to his friend, Michael OConnell, who turned 39 on this date. The bare dominium was donated on the same date to his daughter (Emily), currently 36 years old. The fair market value of the house amounted to R4 800 000 on 27 November.

7. On 27 February he donated the usufruct of his holiday home in Durban to Slater Christian for a ten year period. On 27 February the fair market value of the house amounted to R1 250 000. Slater Christian is currently 33 years old. Sean Conneray will turn 51 on 10 March.

Required: Q.5.1 Calculate the donations tax payable by Sean Conneray for each of the above donations for the current year of assessment ending 28 February 2022. Present your answer using the following format: Date Donee Amount Exempt Taxed Donations portion portion tax Required: Q.5.1 Calculate the donations tax payable by Sean Conneray for each of the above donations for the current year of assessment ending 28 February 2022. Present your answer using the following format: Date Donee Amount Exempt Taxed Donations portion portion tax