n $20$ February $2025,$ Robert Collins, a South African resident, passed away at the age of $64.$ He was survived by his son, Ethan, who is currently $34$ years old, and his wife, Laura, who is currently $59$ years old. All of the parties are residents of South Africa. Laura, who retired a few years ago, is now focused on navigating the family$$s financial matters and dealing with the complexities of Robert$$s estate. At the time of Roberts$$s death, he owned the following assets: $$ Robert took out an R$2000000$ life insurance policy in $2019,$ naming his wife Laura as the beneficiary. After his death on $20$ February $2025,$ the policy paid out R$2000000$ to Laura. Robert had paid R$80000$ in premiums, with interest of R$4800.$ Shares in an unlisted company valued at R$250000.$ Bank overdraft of R$100000.$ Robert$$s motor car valued at R$400000.$ Robert bequeathed R$80000$ to Wildlife Conservation Trust, which is an approved public benefit organisation. $$ Five years ago, Robert donated the bare dominium of a farm to his son Ethan. Robert kept the usufruct for himself. Bona fide farming activities were conducted on the farm. The fair market value of the farm was R$2400000$ when the donation was made $($before reducing the market value by $30\%),$ Robert was $59$ years old at this time. $$ One year ago, with Robert$$s permission, Ethan effected improvements to the value of R$250000$ to the farm. The improvements increased the farm$$s fair market value by R$400000.$ At the time of Robert$$s death, the fair market value of the farm was R$3000000($before reducing the market value by $30\%).$ Expenses incurred in winding up Robert$$s estate were as follows: $$ Funeral expenses $$ R$60000$ Executor$$s remuneration $$ R$77000.$ The normal tax for Robert Collins was calculated as R$480000,$ while the normal tax for the deceased estate amounted to R$100000$ for the $2025$ year of assessment. REQUIRED: Calculate the amount of estate duty payable on the estate of Robert Collins for the $2025$ year of assessment. $$ Show and reference all your calculations clearly. $$ Provide a reason why an amount is not to be included in the calculations. $$ Provide the applicable sections of the Estate Duty Act.