Zabad is 33 years old. He is married to Zared. Zared is 26 years old. During the current year of assessment Zabad earned dividend income of R72 000 from a foreign company in which he holds 12% of total equity shares and voting rights, dividend income of R30 000 from a South African company and dividend income of R30 000 from a foreign company in which he holds 2% of total equity shares and voting rights. During the current year of assessment Zared earned dividend income of R30 000 from a foreign company in which she holds 2% of total equity shares and voting rights. Zabad and Zared are married in community of property. YOU ARE REQUIRED to calculate Zared's gross income. a. R81 000 b. R30 000 c. R162 000 O d. R132 000