Sarah is 75 years old and married out of community of property to Dan. Dan is 78 years old. Sarah, at 75 years old, radiates warmth and wisdom, while her husband known for his gentle demeanor and love for gardening. Sarah is a retired teacher who has always been passionate about education and community development. Despite retiring, she continued to work part-time as a tutor. Sarah earned a monthly income of R45 000 during the current year of assessment. Dan is a former accountant who found solace in his garden after retirement, but he still took on consulting work. He earned a monthly salary of R25 000 during the current year of assessment. YOU ARE REQUIRED to determine Sarah’s normal tax liability for the current year of assessment.