Masego Hadebe, a South African resident, passed away on 14 February 2023 at the age of 63. He was survived by Thaisa Hadebe, his wife, and their two daughters, Mary Hadebe and Zuki Hadebe, who are all South African residents. The following donations were made by Masego during the 2023 year of assessment: Date of donation: Donation details: 22 March 2022: R12 000 to Tsepiso Dlamini, Masego's loyal housekeeper on the date of her retirement. 26 March 2022: R45 000 in cash to Thabisa Hadebe. R340 000 to Safe Animals, a public benefit organisation. R110 000 cash to Mary Hadebe, then aged 36 years, to enable her to start her own business. 3 September 2022: R19 000 in cash to a political party. 28 December 2022: Masego sold an asset worth R14 000 000 to his mother for R2 000 000. 19 January 2023: An insurance policy on Masego's life to the value of R1 200 000, under a duly registered post-nuptial contract, was transferred to his wife. 28 January 2023: R21 000 000 to his brother. REQUIRED: Separately for each transaction, discuss with references to the Income Tax Act: Whether the above donations made by Masego Hadebe are exempt from donations tax or not. Structure your answer per the date of the donation made. Marks are awarded per donation as follows: .