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by calculation, you are correct, but due to parallel paths (water pipes etc.) to earth, the Zs can be lower than calculated. this is most noticeable in TT systems where the resistance to earth through services is less than the resistance through the earth rod.
This is why the Zs-Ze = (R1+R2) formula should never be used as it makes no allowance for the parallel paths that exist in all but the most basic of 'all-insulated' installations.