The following taxpayers are residents of the Republic of South Africa and have made the following disposals in the current year:

Ramona Moodley:

Ramona Moodley is married to Larry Moodley out of community of property. On $20$ September

$2010$ she purchased property in the pristine suburb of Constantia for an amount of R$1200000.$ She used this property as her primary residence and solely for domestic purposes. During the acquisition process, she engaged the services of an attorney to assist in finalising the transaction, for which she paid a fee totalling R$60000.$

In $2013,$ Ramona invested an additional R$100000$ in renovating the house as the couple welcomed their firstborn.

On $2$ January $2024,$ Ramona accepted a job offer in Johannesburg and sold her residence in

Constantia for an amount of R$4500000.$ She incurred estate agent commission of $3\%$ on the sale.

Additionally, she spent R$43000$ on interest on her mortgage bond in the current year.

Andrew Majola:

Andrew Majola acquired a $40$metre $($in length$)$ yacht by donation from his grandfather on $20$ April $2020$ when its market value was R$2000000.$ The donations tax due by his grandfather was R$380000.$ When Andrew$$s grandfather failed to pay the donations tax within the prescribed period, Andrew became liable for the payment of R$380000$ under section $59$ of the Income Tax Act.

Andrew$$s grandfather was liable for capital gains tax on a gain of R$500000$ as a result of his donation of the yacht to him. On $30$ June $2023$ Andrew disposed of his yacht for R$2800000.$

Cindy Dlamini:

During the $2024$ year of assessment, Cindy Dlamini made a capital gain of R$120000$ on the sale of her holiday house. She also suffered a capital loss of R$18500$ on the sale of certain dividendyielding shares.

Harmony CC:

Harmony CC is a leading manufacturer in the automotive industry, producing state$$of$$the$$art electric vehicle components. The company has a February year$$end$.$ On $18$ January $2023,$

Harmony CC purchased a new machine to be used in a process of manufacture for R$300000.$

On $31$ August $2023,$ burglars broke into its premises causing extensive damage to the manufacturing machine.

The machine was insured, and Harmony CC received R$350000$ on $9$ September $2023$ from its insurer. The tax value of the damaged machine on $31$ August $2023$ was R$120000.$ The award from the insurer was used in full to purchase a brand$$new machine to replace the damaged one. The new machine was delivered on $16$ October $2023$ and brought into use on that date.

Required:

Q$\mathrm{.}4\mathrm{.}1$ Calculate Ramona Moodley$$s taxable capital gain$/($assessed capital loss$)$ for the year of assessment ended $29$ February $2024.(8)$

Q$\mathrm{.}4\mathrm{.}2$ Determine the base cost of Andrew Majola$$s yacht. $(3)$

Q$\mathrm{.}4\mathrm{.}3$ Calculate Cindy Dlamini$$s aggregate capital gain for the $2024$ year of assessment. $(2)$

Q$\mathrm{.}4\mathrm{.}4$ Calculate the taxable capital gain from the information given on Harmony CC for the year of assessment ended $29$ February $2024.$ Assume that Harmony CC will defer any tax liability.

Hint $$ Take into account any income tax consequences. $(7)$