Mr Nhlapho is a $45-$year$-$old South African citizen who lives and works in Johannesburg. During the tax year he receives dividends from a company in the USA, of which he holds one$-$eighth of the shares and associated voting rights. He receives no other interest or dividends during the year. These dividends totalled R$24,000.$ How much of this amount is subject to income tax?

Select one:

a$.R3,000$

b$.$ R$200$

c$.$ None of it

d$.R24,000$