$3\mathrm{.}3$ DJ Ltd is a business corporation that manufactures and supplies goods. Mr Dave does not hold shares or interest in any other company The following is summary of income and expenditure for the year ended $28$ February $2023$ :

Gross income

R $3000000$

Interest Income

R $275000$

Purchase of machinery $($brought into use immediately$)$

R $225000$

Office Equipment purchased

$R2000000$

Calculate the tax due by DJ Ltd for the year ended $28$ February $2023.$ The taxpayer chooses the most preferential wear and tear allowance? Discuss whether the DJ Ltd qualifies as a SBC$?$

Marks$)$