The background to the matter, is that my mother has appointed me to be her executor in her estate, the Master has duly endorsed such appointment, my mother has bequeathed 50% of the estate into a TRUST for which I am the founder and a Trustee of such Trust. The municipal value of the property is R172000.00 which means my mother’s 50% constitutes R86000.00, half of R172000.00. The half must then be transferred into the ownership of the property in question, my mother predeceases him.