ABC a $($Small Business Corporation$)$ acquired an office chair valued R$5300$ on $1$ June $2022,$ the beginning of the financial year. SARS allows a write$-$off period of $3$ years. The year$-$end of ABC CC is $30$ May each year. Calculate the wear and tear allowance ABC claims for the $2023$ year of assessment.

A$.$ R$7500$

B$.$ R$21200$

C$.$ R$8000$

D$.$ No answer is correct.