22 000 30 000 150 000 6 Other tax allowances and deductions for the year 2 800 000 Purchase of a new printer for cash (Purchased and brought into use on 30 June 2022) Delivery and transport charges Installation costs (The installation costs were incurred when an electrical power point had to be relocated to provide power to the printer) Foundation alterations (Strengthening floor to hold the weight of the printer) 32 000 1 000 750 1 500 The company commenced with the erection of its own factory on 1 December 2022. At 29 February 2023 (the companys year-end), R3 000 000 (excluding VAT) had been incurred on the construction of the factory. The factory was completed on 31 December 2023 at a total cost of R18 000 000 (excluding VAT). Juba Ltd. used the factory for the first time in January 2023. The company registered its environmentally friendly logo as a trademark to be included on all future product packaging. 38 800 REQUIRED: Compute Logitek (Pty) Ltds taxable income for the year ended 28 February 2023. Ignore VAT