Thandie ceases to be a South African resident on 1 May 2023. As a result of her cessation of residence, Thandie is deemed to have disposed of her unit trust investment at the end of April 2023, resulting in a capital gain of R30 000. On 5 November 2023, Thandie sells her house in South Africa, resulting in a further capital gain of R400 000. Which one of the following statements is correct?

	a.	Thandie will only be entitled to an annual capital gains tax exclusion of R30 000 for the period from 1 March 2023 to 30 April 2023, and she will not be entitled to any exclusion for the period 1 May 2023 to 28 February 2024.
	b.	Thandie will be entitled to an annual capital gains tax exclusion of R30 000 for the period from 1 March 2023 to 30 April 2023, and she will be entitled to a capital gains tax exclusion of R40 000 for the period 1 May 2023 to 28 February 2024.
	c.	Thandie will only be entitled to an annual capital gains tax exclusion of R40 000 for the period from 1 March 2023 to 28 February 2024.
	d.	Thandie will be entitled to an annual capital gains tax exclusion of R40 000 for the period from 1 March 2023 to 30 April 2023, and she will be entitled to a capital gains tax exclusion of R40 000 for the period 1 May 2023 to 28 February 2024.
	e.	None of the above