Sehat (Pty) Ltd, a resident company that was formed in 2005, has a 31 March financial year-end. The company distributed the following amounts/assets to its sole shareholder, Mr Ahmed, on 1 July 2021: a cash distribution of R1 000 000; an in specie distribution of trading stock with a market value of R500 000 (the trading stock was acquired on 10 April 2021 at a cost price of R300 000); and an in specie distribution of a building with a market value of R1 500 000 (the building was acquired on 12 July 2008 for R1 200 000; the building did not qualify for any capital allowances). YOU ARE REQUIRED TO: 3.1. Calculate the normal tax consequences arising from the above distributions for Sehari (Pty) Ltd's 2022 year of assessment. 3.2. Calculate the amount of dividends tax that Sehari (Pty) Ltd is obliged to pay over to SARS. (10 marks) (10 marks)