Assume the correct amount of liquidation loss allocated is R$55000$ to Jackie. Which one of the following alternatives represents the correct amount that must be paid to Jackie on liquidation of Efficient Solar Guys $($SA$)$ on $1$ June $2023?$

a$.$

R $83,500$

b$.$

R $91,100$

c$.$

R $211,300$

d$.$

R $204,900$

e$.$

R $36,100$

f$.$

R $156,300$