Zama Mkhize is a mechanical engineer and she is married in community of property to Sipho Mkhize who is an electrical engineer. They have no children. They own an engineering consulting company called ZS Engineering Consulting Services $($Pty$)$ Ltd $($ZECS$)$ which they started on $1$ June $2023.$ The company has ten employees and the business operates from Pinetown, Durban. ZECS provides engineering consulting services to various industries in South Africa.Zama and Sipho live in a free standing house in Umhlanga $($their primary residence$),$ in the north of Durban. They also have a beach cottage in Margate which they purchased on $1$ March $2023$ in the south of Durban which they use for weekend getaways.Zama and Sipho are limited in terms of their tax knowledge. They have approached you for advice on various tax matters detailed below.Required$1\mathrm{.}1$ Zama and Sipho have heard that estate duty is payable when a natural person dies. Advise them on what estate duty is and the rates at which estate duty must be payable to the South African Revenue Service $($SARS$)$ when a natural person dies. $(4$ marks$)$