$1.$ Roshell $(62)$ started her career as a police officer on the $1$st of March $1992$ and became a member of the GEPF on the same date. She resigned on the $31$st of December $2022$ and transferred her full resignation benefit of R$2103547$ to a pension preservation fund. She has never been retrenched and does not have any other retirement fund benefits. She took a pre$-$retirement withdrawal of R$300000$ from the pension preservation fund in April $2023.$ In May $2024,$ when her total benefit was R$1966122,$ Roshell decided to take her retirement benefit from the pension preservation fund. What is the maximum lump sum amount that Roshell can take without having to pay any tax on it$,$ rounded to the nearest rand?

Choose the correct option.

R$500000\mathrm{.}00$

R$550000\mathrm{.}00$

R$655374\mathrm{.}00$

R$670709\mathrm{.}00$

None of the above.