Debbie Shaw $($Debbie$)$ is a $56-$year$-$old South African citizen who was employed as a researcher by the South African Institute of Research $($SAIR$)$ for most of the $2025$ year of assessment. Her remuneration package consisted of the following: $$ A monthly gross salary of R$80000,$ A bonus of R$160000($received on $25$ March $2024)$ SAIR matches the employee contributions to the SAIR Pension Fund on a $1$:$1$ basis. Debbie contributed R$5500$ per month to the pension fund. From her previous contributions to the pension fund, R$58000$ had not been deducted for tax purposes on $29$ February $2024.$ Debbie obtained the right to use a company car from $1$ April $2024$ because she was working on a research project that required her to travel. The vehicle was acquired new by SAIR on $1$ March $2024$ at a retail market value of R$450000($including VAT$)$ and included a $3-$year maintenance plan. Debbie kept an accurate logbook of business and private mileage and related costs. By $31$ December $2024,$ she had travelled $25000$ km in total of which $15000$ km was for business. The agreement with SAIR indicated that she was fully responsible for all expenses related to the vehicle and she incurred the following expenses for the duration of the period that she was using the vehicle: o Fuel $$ R$5400$ o Insurance, car service and licence renewal$$ R$7380$ Debbie also earned interest and dividends during the current year of assessment: $$ On $1$ January $2020,$ she invested R$350000$ in a money market account with a South African bank which earns interest at a rate $10\%$ per annum. $$ On $30$ November $2024,$ she received dividends from the United States of America $($USA$),$ from her $2\%$ shareholding she has in Tesla Inc $($listed on the NASDAQ stock exchange$).$ The dividend income amounted to R$180600($before tax$)$ and she paid tax of R$27090$ on the dividend income in the USA. Assume the dividend income and tax are correctly translated from USD to ZAR. On $31$ December $2024,$ Debbie resigned from SAIR and emigrated to the USA to live with her son. SAIR paid her R$70000$ with her December salary as a departing gift. On the date of resignation, she also elected to withdraw from the SAIR Pension Fund and received a lumpsum of R$880000.$ The normal retirement age per the SAIR Pension Fund rules is $65$ years. $)$ Calculate the PAYE that SAIR should withhold from Debbie$$s remuneration for the month of March $2024.$ b$)$ Calculate the tax payable on the lump sum benefit$/$s received by Debbie in the $2025$ year of assessment.