Thato Zulu (age 39) is married to Precious Zulu (age 36). They have three children together namely, Fifi Zulu (age 9), Simmi Zulu (age 9) and Phila Zulu (age 4). Your client Thato, his wife and all three children are residents of South Africa for donations tax purposes.

Date	Description
1 Feb 2023	Thato donated a money market investment worth R70 000 to his friend based in the Bahamas.
15 Feb 2023	Thato donated farm land with a market value of R2 200 000 to his mother Jade.
1 Apr 2023	Thato donated his jewelry worthR400 000 to his son Fifi.
15 Apr 2023	Thato donated an annuity of R25 000payable for a fixed period of 25 years to his uncle Eddy Radebe(age - 52).
18 Apr 2023	Thato donated an old caravan with a market value of R850 000 to his nephew Adriano who collects caravans as a hobby. The donation is on the condition that he will only obtain ownership on the caravan upon Thatos death.
22 Apr 2023	Thato donated a cash amount of R50 000 to the SPCA, a registered PBO under section 18A.
1 May 2023	Thato donated furniture worth R450000 to Ruben his old friend from varsity. Thato got into an argument with Ruben and decided to cancel the donation three months later.
1 June 2023	Thato gave his colleague Marsha an antique painting worth R700 000. In exchange for the painting Marsha offered Thato a cash amount of R450 000. Thato accepted the offer.
30 Jul 2023	On 14 Jul2023 Thato inherited an office building in Mozambique from his grand-father Isaac Zulu who recently passed away. Isaac was a resident of Mozambique. On 30 July Thato donated the office building to his friend Michaela Mabena. The market value of the office building on the date of donation is R900 000.

Required:

Calculate the donations tax payable (if any) by Thato on each of the donations made by him. If an amount is exempt from donations tax provide the reason for such exemption.