DEPARTMENT OF TAXATION

TAXATION 200 (BEL200)

Examination
22 November 2022
Marks: 80 Time: 2 hours

Internal examiners:
K Molebalwa, L Motsamai, A Schoeman, A Onceya, T Pidduck

Internal moderator:
S Pienaar

Instructions:
⮚ This paper consists of six questions. You have to answer all the questions.
⮚ Round all final amounts off to the nearest rand/percentage.
⮚ Assume that all taxpayers are South African (tax) residents, unless stated otherwise.
⮚ All amounts exclude VAT, unless stated otherwise.

Answer and submit the questions as follows:

⮚ Question 1: Complete this on side 1 of the multiple-choice form in pencil.
⮚ Question 2 - 6 handwritten in the 8-page answer book.
⮚ When uploading, name your file as follows: YourSurname_Exam.
⮚ Only your last submission/upload will be marked.

Perusal: An online perusal process will be followed.

Supplementary exam: 5 December 2022
Special exam: 8 February 2023

2022
FACULTY OF ECONOMIC AND MANAGEMENT SCIENCES DEPARTMENT OF TAXATION
University of Pretoria
 SCANNING IN THE ANSWER BOOKS

Your solution must be scanned in as follows:

Question 1 - 6: Scan the cover of your script with your student card first, then all the pages of
your answer book that you wrote on, and then scan the MCQ form last. Combine all pages
into one single PDF. Submit this combined document under the submission link for exam.
Name your file as follows: YourSurname_Exam

- You will be penalised if you don’t submit the questions in a combined PDF format.

It is very important that you upload a PDF file that includes ALL the relevant pages for the
whole paper!

1. Open the scanning app and scan your solution in portrait and save it as a PDF file
on your phone. Name your file as explained above (Note that you may need to email the
file to yourself on some apps and then save it from the email on your phone.)
2. Access the relevant upload folder for the exam on the Blackboard app
3. Click on start attempt
4. Click on add content and add file
5. Find the relevant file on your phone, ensure that you have the right file and note that you
can click on the file to preview it, or you can check that the file is correct and complete
after uploading it
6. Click on submit

The submission link allows two submission attempts. If you made a mistake the first time,
simply submit the correct PDF document using the same link. We will only mark the last
submission you make under each submission tool. It is your responsibility to make sure
that you scan all pages. Pages not scanned will not be marked.
Make sure that you receive a submission receipt from clickUP.

You must use your own device for scanning and submission. Devices may NOT be shared.

If you have problems with submission, wait until the other students have handed in
before moving to the front of the venue to be assisted.

HANDING IN THE ANSWER BOOKS

Collect all your belongings before moving to the front of the exam venue, as you have
to leave the venue after handing in.

Queue for handing in physical papers.

 Put all the answer books that you used together and place them in the designated box
(make a single pile inside one of your 8-page book).
 All unused answer books must be placed in a separate box.
 Hand in your MCQ form separately

Make sure you hand back all the answer books that you used. If there are issues with your
upload, we will check it against the original.

Monitor your email and cell phone the next day in case you need to be contacted for
an issue with your upload.

Page 2 of 16
QUESTION 1 (10 marks; 15 minutes)

Make sure that you follow the instructions on the multiple-choice mark sheet to
ensure that your answers are marked correctly. Answer this question on SIDE 1 of
the multiple-choice mark sheet. Answer the questions using a PENCIL. There is only
ONE correct option for each question. Indicate the option of your choice next to the
appropriate number on the multiple-choice mark sheet. For example: 1. C.

1. Matenase Wadiyo, a 21-year-old South African resident, sold his drug-manufacturing plant
to Uncle Vinny (a local pharmacist) on 8 February 2022 for R600 000. Due to cash-flow
challenges, Uncle Vinny was not able to pay the purchase price in full and entered into an
agreement with Matenase to repay the amount in 6 equal monthly instalments. The first
payment of R100 000 was received by Matenase on 25 February 2022.

Advise Matenase on the amount to be included in his gross income for the 2022 year of
assessment. (1)

a. R0
b. R100 000
c. R500 000
d. R600 000
e. None of the above

2. Anele, a 65-year-old South African resident, retired from being a lecturer at the University
of Pretoria on 30 September 2021. For the 2022 year of assessment, he received the
following amounts:

 Salary R900 000

 Gain from sale of a 22-meter fishing boat R22 000
 Local dividends R18 000
 Retirement fund lump sum R2 100 000

Advise Anele on the amount to be included in his gross income for the 2022 year of
assessment. (2)

a. R900 000
b. R918 000
c. R3 018 000
d. R3 040 000
e. None of the above

Page 3 of 16
3. Dineo is a 35-year-old who is employed at TaxIT Consultancy. She also has a side hustle
as a sole proprietor who sells leather jackets. During the 2022 year of assessment, she
made the following disposal:

 Holiday home in Cape Town purchased on 30 May 2019 for R1 500 000. She sold the
holiday home to her cousin on 1 February 2022 for R2 000 000.

Calculate Dineo’s total capital gain for the disposal of her holiday home during the 2022
year of assessment. This was the only disposal made by Dineo. (1)

a. R0
b. R460 000
c. R500 000
d. R2 000 000
e. None of the above

4. Peter had an assessed loss brought forward from the previous year of assessment (2021)
of R23 000. He also had a capital loss brought forward of R15 000. He calculated his
taxable income as R45 000 for the 2022 year of assessment, before taking into account
the above losses. There were no disposals for capital gains tax purposes during the 2022
year of assessment.

Calculate Peter’s taxable income for the 2022 year of assessment. (1)

a. R7 000
b. R22 000
c. R30 000
d. R45 000
e. None of the above

5. Pelican (Pty) Ltd (“Pelican”) is a resident company with a 28 February year-end. Pelican
had a net profit before tax of R120 000 for the year ended 28 February 2022. The following
income and expense amounts are added or deducted in the net profit before tax for
accounting purposes:

 Bad debt recovered from debtors during the year: R50 000
 Expenses of R12 000 incurred to earn dividends at a local bank
 Dividends of R25 000 received from the local bank

Calculate Pelican’s taxable income for its year ended 28 February 2022. (1.5)

a. R57 000
b. R107 000
c. R120 000
d. R133 000
e. None of the above

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6. Dr Monash is a medical practitioner who runs a medical practice in Sandton. Due to
loadshedding, he decided to start making use of solar energy in his practice. He installed
solar panels for R50 000 on 1 November 2021 in order to generate electricity and brought
them into use on the same day. He incurred delivery costs of R5 000 for the solar panels
to be delivered to his medical practice. The solar panels generate photovoltaic energy of
more than 1 megawatt. His friend, who is a tax consultant advised him that he can claim
capital allowances on the solar panels.

Advise Dr Monash on how much he can claim as a capital allowance for the solar panels.
(1.5)

a. R25 000
b. R27 500
c. R50 000
d. R55 000
e. None of the above

7. Rashad Dimpershad is employed by AirFlight (Pty) Ltd (“AirFlight”), a company that

provides travel services to people to fly locally, as well as to some international destinations.
Rashad and his family wanted to go on holiday to Kenya (an international destination) and
AirFlight agreed that Rashad can fly for free. Rashad’s needed to ensure that the booking
is done for the December school holidays. Therefore, he ensured that he booked the flights
early to secure their seats for the flight on 16 December 2021. He paid for the tickets for his
wife and 2 children. The following costs are applicable on the various dates pertaining to
Rashad’s ticket (which includes food provided on the aeroplane):
Incremental cost for the employer R250 for in-flight drinks and food for Rashad
Fare per ticket on the day that Rashad R7 000
booked all the tickets
Cheapest fare paid by a passenger on R4 500
the same flight
Most expensive fare paid by a R9 800
passenger on the same flight

What is the value of the taxable benefit to be included in Rashad’s taxable income for his
2022 year of assessment, pertaining to his flight received for free? (1)

a. R0
b. R250
c. R4 500
d. R9 800
e. None of the above

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8. Johan Myburgh is employed by Afgri-Cultures (Pty) Ltd (“A-C”) and needs to use his
cellphone a lot to make business calls. He estimates that roughly 75% of calls made are
for work purposes. For this reason, A-C purchases airtime for Johan. During the 2022 year
of assessment, Johan received airtime costing R8 800 from A-C. He also tracked his calls
made through itemized billing, the total private calls cost R2 000.

What is the value of the taxable benefit to be included in Johan’s taxable income for his
2022 year of assessment, pertaining to the airtime received from Afgri-Cultures (Pty) Ltd?
(1)

a. R0
b. R6 600
c. R6 800
d. R8 800
e. None of the above

Page 6 of 16
QUESTION 2 (20 marks; 30 minutes)

Murife DontRun (Pty) Ltd (“Murife”) is a resident company that slaughters and prepares
chickens, a process similar to the process of manufacture approved by SARS. Murife’s year
end is 30 April. Murife is a registered VAT vendor. Assume all amounts exclude VAT unless
otherwise stated.

You are required to assist Murife’s accountant with the calculation of their normal tax for the
year ended 30 April 2022. The accountant has provisionally calculated taxable income of
R850 000 BEFORE considering any of the following transactions:

1. One of the chicken houses’ roof was damaged by a storm. Murife paid R13 000 for the
repairs to the chicken house on 1 March 2022.

2. Murife is currently renting a farm from ChickFarms on which all its manufacturing operations
take place. The farm has a factory building which is being used as a slaughter house. Murife
entered into the lease agreement with ChickFarms on 1 September 2020 for a period of 15
years. The rental amounts to R20 000 per month payable in arrears commencing on
30 September 2020. Murife needed a larger slaughter house and made improvements to
the existing slaughter house amounting to R200 000. The improvements were completed
on 1 November 2021 and brought into use immediately. According to the lease agreement,
both parties agreed to the contract value of R150 000 relating to improvements on the
property.

3. One of Murife’s employees fell while chasing a chicken which escaped from the slaughter
house. His colleagues kept on shouting to him not to run but he kept on running. Murife
refused to pay the medical bills or any compensation as it is company policy not to run in
the slaughter house. The employee sued Murife and the court ordered Murife to pay the
employee damages of R40 000. Murife incurred legal fees for their own lawyers of R25 000.
The judge held in his judgement that “this incident is in the production of income. It is well
expected that once in a while, employees might have to chase a chicken. I expect you to
claim s11(a) general deduction for the damages paid.”

4. Murife purchased a delivery vehicle on 1 November 2021 for R265 000 including VAT. The
delivery vehicles are used to deliver chickens across Gauteng. The vehicle was, however,
only brought into use on 1 December 2021 after finalisation of paperwork.

Note that included in the taxable income of R850 000 above, is the depreciation amount
of R25 000 related to the delivery of the vehicle.

5. Murife decided to take insurance on the chickens against bird flu and paid an amount of
R170 000 for the period of 1 April 2022 – 31 March 2023.

6. Murife heard about the new industrial plucking machines which can pluck 100 chickens in
5 minutes. The company sold its old industrial plucking machine for R140 000 on
1 September 2021. The machine was previously purchased on 1 October 2020 new and

Page 7 of 16
 unused for R120 000 and brought into use on the same day. The machine was used in the
process of manufacture.

7. Murife purchased three laptops on 1 April 2022 for R5 000 each. The laptops were brought
into use on the same day and are used to keep records of the slaughtered chickens.

8. Murife had an assessed capital loss of R25 000.

9. The following write-off periods are allowed under Binding General Ruling No. 7:
 Personal computers - 3 years
 Delivery vehicles - 4 years
 Machinery - 5 years

REQUIRED:

Calculate the normal tax payable by Murife DontRun (Pty) Ltd for its year of assessment ended
30 April 2022. Show all your calculations and provide reasons for nil effects. Show all
considerations for limitations of any deduction. (20)

Page 8 of 16
QUESTION 3 (20 marks; 30 minutes)

Thandi Siwela is a 45-year-old South African resident. She has been a full-time lecturer in the
Arts department at the University of Pretoria since 2018. Every afternoon and on Saturdays,
Thandi operates as a mobile hairdresser (sole proprietorship) and goes to people’s houses to
cut their hair.

Thandi approached you to assist her with calculating the taxable income for her 2022 year of
assessment. Like everybody else, she would like to receive money back from SARS, if at all
possible.

She provided you with the following information regarding her employment at the University of
Pretoria:

1. Her monthly salary is R25 000.

2. The University of Pretoria provided Thandi with furnished residential accommodation

since 1 October 2020 and she is still residing at the same address. The furnished
accommodation that the university owns is close to the university and has 2 bedrooms,
a living room, one bathroom, a kitchen and a small garden. You can assume that her
remuneration proxy is correctly calculated as R320 000. The university also pays for the
water and electricity which is supplied by the municipality.

3. Thandi belongs to Bestmed and her mother of 75 years, who is dependent on her for
financial care and support, is her only dependant. Her total monthly contributions
amount to R6 840 and the university contributes on a 1:1 basis. Since Thandi and her
mother are on a good medical aid plan, all their medical costs during the year of
assessment were covered by the medical aid.

4. Thandi belongs to the Retireo provident fund to which she contributes R2 300 per
month. In the 2021 year of assessment, R4 300 of the total contributions were not
deductible due to the limitation of s11F – retirement fund contributions deduction – being
applicable.

5. The university provided Thandi with a loan of R20 000 on 1 February 2022 to enable
her to purchase specialised hair equipment which she uses in her hairdressing
business. Although the official interest rate is 6.5%, the university only charges interest
of 4%. Thandi will repay the loan in full on 1 December 2022. (Also see note 3 of the
business information below).

6. Thandi’s head of department requested her to purchase stationery for the department.
She paid R4 599 in total for all the stationery on 12 April 2021. Her department
reimbursed her for this amount on 31 May 2021.

Thandi also provided you with the following information regarding her mobile hairdressing
business for the 2022 year of assessment:

Page 9 of 16
 1. Total income received for services rendered: R90 000
2. Tax deductible expenses: R40 000
3. Thandi purchased specialised hairdressing equipment of R20 000 on 1 February 2022
and started using it in her business immediately. She obtained a loan of R20 000 from
the university as per note 5 above.
4. You browsed through Binding General Ruling 7 and saw that hairdressers’ equipment
may be written off over a period of 5 years.

REQUIRED:

Calculate Thandi Siwela’s taxable income for her 2022 year of assessment. Show all
calculations and nil effects. Show all inclusions, exemptions and deductions separately. (20)

Page 10 of 16
QUESTION 4 (10 marks; 15 minutes)

Megane Potgieter (30 years old) is a very wealthy and famous South African disk jockey
(DJ), radio personality, and businesswoman. Megane is a South African (tax) resident and
she is currently engaged to a famous singer, David Balo. Megan is one of the most
prominent and widely respected women in the South African entertainment industry.
Megane is also famous for her philanthropic endeavours and she made the following
donations during the 2022 year of assessment:
1. She donated a car with a market value of R350 000 on date of donation, to her
younger sister, Amanda. Amanda has just started working for one of the big four
accounting firms in Sandton and will use the car to commute to and from work. This
donation was made on 3 March 2021.

2. Megan donated one of her rental properties to an orphanage on 21 December 2021

as a Christmas present. She is very passionate about kids and she thought this gift
would help improve the kids’ lives. The property was valued at R3 500 000 on
21 December 2021. The orphanage gave Megane a section 18A certificate as it a
registered public benefit organisation.

3. Megan donated a farm to her uncle, Jeffery Alias Potgieter, to thank him for the
supportive role he plays in her life and career. Bona fide farming activities took place
on the farm on the date of donation, and continued thereafter. The farm was valued
by an expert on 25 December 2021, the date of donation, and it had a market value
of R5 600 000.

4. On 1 February 2022, Megane gave her fiancé, David, the lifetime use of one of her
apartments in Johannesburg. Megane purchased the apartment flat in 2016 for
R2 070 000 and it had a market value of R4 990 000 on 1 February 2022. On the
same day, she also donated to her and David’s son, Zola, the same apartment (bare
dominium) subject to David’s use of it. David is currently 35 years old, whilst Zola is
9 years old.

REQUIRED:
Calculate the donations tax payable on each of the above transactions. Please note that
Megane made (taxable) donations to the value of R28 625 000 since the 2019 year of
assessment, before taking into account the donations above. Provide reasons for any nil
effects. (10)

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QUESTION 5 (10 marks; 15 minutes)

Andile Jale, a 44-year old male who resided in the North of Johannesburg, died during the
2022 year of assessment. Andile was married to Nomhle Jale (aged 41 years) out of
community of property without the application of the accrual system. He is survived by his wife
and two sons (aged 20 years and 8 years). His estate comprised of the following assets and
liabilities:

 Primary residence: A 5-bedroom house in Saxonwold, Johannesburg, valued at

R3 800 000. Andile Jale left the house to his wife, Nomhle. Nomhle sold the house for
R3 600 000 after receiving the house as an inheritance and moved back to the village.

 Foreign property: In the year 2009, Andile’s uncle (who was a Lesotho resident)
donated a lodge to Andile. The lodge is located at Thabana Ntlenyana, a beautiful
mountain in Lesotho. On the date of Andile’s death, the property was valued at
R2 100 000. The house was bequeathed to Andile’s sons in equal shares.

 Limited interest: Andile had the use of a holiday home in Ballito, Durban. The use of
this property was awarded to him before his mother died, 12 years ago, when she died
at the age of 60. The ownership of the house was given to Andile Jale’s brother, Khune.
The holiday home was valued at R460 000 twelve years ago at the death of his mother.
On 22 January it was valued at R700 000. Khune was 40 years old at the date of Andile
Jale’s death. The value of the bare dominium at creation was correctly calculated at
R6 959.

 Life insurance policy: Khune had taken out a life insurance policy on the life of the
deceased (Andile) with Sundown’s Life Insurers. The policy paid R5 000 000 to his
brother, Khune. Khune paid premiums amounting to R85 000 and interest at 6%
amounting to R9 500.

Liabilities and expenses in Andile’s estate include:

 Funeral and tombstone expenses R20 000

 Master’s fees R1 500
 Executor’s fees R35 000

REQUIRED:

Calculate Andile Jale’s estate duty payable. In your answer, you should clearly show your
calculations and clearly separate property, deemed property and deductions. (10)

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QUESTION 6 (10 marks; 15 minutes)

You are a senior tax consultant at a prestigious law firm in South Africa. You have received the
following email from the Financial Director of Lets get Lit (Pty) Ltd, Mr Mthembu.

From: Mthembu@letsgetlit.co.za
To: S.consultant@lawfirm.co.za
Date: 15 March 2022
Subject: Tax consultation services – Fire damage

Dear S Consultant

Please could you assist me with the following tax matter? In December 2020, our company,
Lets get Lit (Pty) Ltd, was selected from a rigorous tender process to supply 16 000
lithium-ion batteries to a vehicle manufacturer based in Germany. Each battery is priced at
R1 500. This was our largest order to date and these specialised lithium-ion batteries are
specifically designed to fit electric vehicles manufactured by our customer in Germany.

The supply contract was entered into on 1 November 2021. The terms of the contract of
sale provide that 40% of the price would be paid upfront, while the remaining 60% would be
settled on condition that the lithium-ion batteries passed quality testing by the engineers on
site at the client premises in Germany. In the event that the engineers are not satisfied with
the quality of the batteries, then the supplier will be required to supply the required quality of
the batteries before final payment can be made. The following represent a sequence of
events since the signing of the contract:

 On 1 November 2021, 40% of the purchase price, R9 600 000, was paid into the bank
account of Lets get Lit (Pty) Ltd, as agreed.
 Manufacture of the lithium-ion batteries was concluded on 15 December 2021.
 The lithium-ion batteries were loaded onto a cargo ship on 15 February 2022 and
delivery to the client premises in Germany was scheduled for 15 March 2022.
 We completed our year-end on 28 February 2022.
 On 5 March 2022 we were notified that the cargo ship had caught fire and all of the
crew had been evacuated.
 On 6 March 2022, specialist equipment was used to subdue the fire onboard.
 On 7 March 2022 an investigation revealed that the fire had originated from the poor
packaging in one of the containers of the lithium-ion batteries.
 On 8 March 2022 the final incident report revealed that all of the lithium-ion batteries
had been destroyed by the fire.

I would like you to advise how the supply contract of sale will be treated from a tax
perspective for the 2022 year-end.

Please advise.

Page 13 of 16
REQUIRED:

You are required to advise Mr Mthembu and explain whether the sale of the lithium-ion
batteries should be included in the gross income of Lets get Lit (Pty) Ltd and if so, indicate in
which year(s) of assessment the amount should be included.

 You may assume that Lets get Lit (Pty) Ltd has a 28 February year-end.
 You should ignore the effect of any special inclusions and VAT for purposes of this question.
 Your answer should include reference to the component(s) of the relevant provisions of the
Income Tax Act No. 58 of 1962 as well as principles from case law. (10)

Page 14 of 16
 APPENDIX A: TAXATION MONETARY CHANGES
Applicable in respect of years of assessment commencing on or after 1 March 2021 (i.e.
2022 year of assessment) – unless specifically stated otherwise.

REBATES (section 6) 2021 2022

Primary rebate R14 958 R15 714
Secondary rebate R8 199 R8 613
Tertiary rebate R2 736 R2 871
MEDICAL CREDITS (section 6A) 2021 2022
Benefits to the taxpayer R319 R332
Benefits to the taxpayer and one dependant R638 R664
Benefits to each additional dependant R215 R224

TRAVEL ALLOWANCE (section 8(1)) - unchanged 2021 2022

Cost limitation of vehicle (section 8(1)(b)(iiiA)(bb) R665 000 R665 000

RESIDENTIAL ACCOMMODATION (para. 9 of the

2021 2022
Seventh Schedule)
Symbol B R83 100 R87 300
RATES OF NORMAL TAX: Natural persons and deceased estates
(in respect of the taxable income (excluding any retirement fund lump sum benefit,
retirement fund lump sum withdrawal benefit or severance benefit))
Taxable income (R) Rate of tax
0 – 216 200 18% of taxable income
216 201 – 337 800 R38 916 + 26% of the amount above R216 200
337 801 – 467 500 R70 532 + 31% of the amount above R337 800
467 501 – 613 600 R110 739 + 36% of the amount above R467 500
613 601 – 782 200 R163 335 + 39% of the amount above R613 600
782 201 – 1 656 600 R229 089 + 41% of the amount above R782 200
1 656 601 and above R587 593 + 45% of the amount above R1 656 600

TRAVEL ALLOWANCE
Fixed cost Fuel cost Maintenance
Value of the vehicle (R)
(R/p.a.) (c/km) cost (c/km)
0 – 95 000 29 504 104,1 38,6
95 001 – 190 000 52 226 116,2 48,3
190 001 – 285 000 75 039 126,3 53,2
285 001 – 380 000 94 871 135,8 58,1
380 001 – 475 000 114 781 145,3 68,3
475 001 – 570 000 135 746 166,7 80,2
570 001 – 665 000 156 711 172,4 99,6
Exceeding 665 000 156 711 172,4 99,6

ALTERNATIVE FIXED RATE FOR CERTAIN 2021 2022

REIMBURSIVE TRAVEL ALLOWANCES (c/km) (c/km)
Simplified method 398 382

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AMOUNTS DEEMED TO HAVE BEEN ACTUALLY 2021 2022
EXPENDED ON MEALS AND INCIDENTALS COSTS
Local travel
Allowance for incidental costs only (per day) R139 R139
Allowance for meals and incidental costs (per day) R452 R452

Table A
THE EXPECTATION OF LIFE AND THE PRESENT VALUE OF R1 PER ANNUM FOR LIFE
CAPITALISED AT 12 PER CENT OVER THE EXPECTATION OF LIFE OF MALES AND
FEMALES OF VARIOUS AGES
Expectation of life Present value of R1 per annum for life
Age Age
Male Female Male Female
7 59,78 67,09 8,323 81 8,329 18 7
8 58,81 66,11 8,322 71 8,328 69 8
9 57,83 65,14 8,321 46 8,328 15 9
10 56,85 64,15 8,320 07 8,327 53 10
11 55,86 63,16 8,318 49 8,326 84 11
12 54,87 62,18 8,316 73 8,326 08 12
13 53,90 61,19 8,314 80 8,325 22 13

20 47,42 54,41 8,294 71 8,315 84 20

21 46,53 53,45 8,290 61 8,313 83 21
22 45,65 52,50 8,286 13 8,311 61 22
23 44,77 51,54 8,281 17 8,309 12 23

39 30,41 36,40 8,067 81 8,198 66 39

40 29,54 35,48 8,040 30 8,183 86 40
41 28,69 34,57 8,010 67 8,167 62 41
42 27,85 33,67 7,978 44 8,149 83 42
43 27,02 32,77 7,943 44 8,130 12 43
44 26,20 31,89 7,905 47 8,108 81 44
45 25,38 31,01 7,863 80 8,085 27 45
60 14,61 18,78 6,742 06 7,341 35 60

61 14,01 18,04 6,630 10 7,254 57 61

62 13,42 17,30 6,512 32 7,160 20 62
63 12,86 16,58 6,393 01 7,060 46 63
64 12,31 15,88 6,268 22 6,955 37 64
65 11,77 15,18 6,137 89 6,841 61 65
66 11,26 14,51 6,007 26 6,723 93 66

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