Leonard (58) is a resident of the Republic. The following information relates to the 2024 year of assessment: Gross salary R450,000 Interest from local bank R28,900 Interest from foreign bank R57,600 Interest from tax free investment R18,000 Dividends local investment R12,000 Dividends from foreign investment R55,000 Contributed R17,500 to pension fund, his employer contributed an equal amount. Required Calculate Leonard's tax liability for the 2024 year of assessment. (20) Where an amount has nil effect, indicate the reason.