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Mr and Mrs Botha are married subject to the accrual system. They are getting divorced. During the marriage, Mrs Botha inherited R100 000 from her mother, donated R100 000 to her father, and received R100 000 for loss of income, and R100 000 for pain and suffering. Which one of the following amounts reflects the value of the assets that do NOT form part of the accrual in Mrs Botha's estate?