Thomas died tragically on $29$ September $2023$ at the age of $45$ years. The below relates to income received until date of death and property held.

R

Salary $385,000\mathrm{.}00$

Local interest $25,000\mathrm{.}00$

Holiday Home

MV Cost

$1,050,600\mathrm{.}00820,000\mathrm{.}00$

Residential Accommodation Thomas lived in a flat leased by his employer on his behalf. He did not pay any rent on the $4$ bedroom fully furnished and no electricity supplied apartment.

Remuneration Proxy $525,000\mathrm{.}00$

Required:

$1)$ Calculate the deceased's tax liability $($if any$)$ for the current year of assessment. $(15)$

$2)$ Explain the estate duty implication of the holiday home if Thomas was married in community. $(5)$

Round off to the nearest rand.