Arctic Limited (a registered VAT vendor) purchased a machine on 1 August 2016 for R934 800 (incl. Vat @ 14%). The machine was used from that date in a process not regarded as a manufacturing process. This machine was sold on 15 December 2018 for R126 500(incl. Vat@15%). SARS granted a wear-and-tear allowance amounting to R588 000 up to the date of sale. REQUIRED: Calculate the Section 8 recoupment Arctic Limited will have to add to income.