Samira is a 30-year-old resident of South Africa. During the current year of assessment, she earned the following investment income: Foreign dividends of R12 000 (The foreign dividends are not fully exempt) South African dividends of R18 000 South African interest of R24 000 YOU ARE REQUIRED to calculate Samira’s net normal tax liability/refund during the current year of assessment. a. R996 tax liability b. R0 c. R14 421 tax refund d. R14 421 tax liability