A Close Corporation $($not a small business corporation as defined$)$ needs to make its second provi$$sional tax payment for the $2024$ year of assessment $($ending $31$ March$).$ It has estimated that its taxable income for the $2024$ year will be R$770000$ and its basic amount from the last assessment received from SARS for the $2022$ year of assessment is R$560000.$

What amount should the CC use to calculate its second provisional tax payment?

a$.$

R$649600$

b$.$

R$770000$

c$.$

R$560000$

d$.$

R$604800$