Treva Noah was born in Germany and turned 37 years of age on 2 March 2020.

He became a South African resident three years ago and decided to make the following donations during the current year of assessment (ending 28 February 2021):

1. On 12 April 2020 he donated his house with four bedrooms, situated in Germany, to Loyiso, who is 22 years old. Treva Noah purchased the house 10 years ago at a cost of R900 000. The market value at the date of the donation amounted to R1 250 000.

2. On 9 May, he gave Dani Gabriel a gold watch. The market value was R8 000 and the watch cost him R7 500.

3. On 27 May, he donated R300 000 to the SPCA in Midrand.

4. On 4 July, he sold his total rights in the recording of Son of Patricia to a local record company, in which he also has an interest, for R115 000. The accountant estimated the market value of these rights on the transaction date to be R210 000. SARS accepted the accountants valuation as reasonable.

5. Three years ago, he inherited his fathers art studio in terms of his will. His father had been resident of Germany. On 1 September, when he donated the studio to Kidd Rock for his 21st birthday, the market value was R390 000.

6. On 16 November, he donated the usufruct of his Sandton home to his friend, Stefan King, who turned 32 years old on this date. The bare dominium was donated on the same date to Trevas daughter (Josie), currently 15 years old. The fair market value of the house was R2 800 000 on 16 November.

7. On 11 January he donated the usufruct of his holiday home in Durban to Johnny Bravo (aged 25) for a ten year period. On 11 January the fair market value of the house was R1 250 000.

Required: Q.5.1 Calculate the donations tax payable by Treva Noah for each of the above donations.

Present your answer using the following format:

DATE	DONEE	AMOUNT	EXEMPT PORTION	TAXED PORTION	DONATIONS TAX

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