Assume the following taxpayer information: The taxpayer is a South African manufacturing company (not a small business corporation as defined) with a 31 March 2023 year of assessment. Calculate the "20\% rule" with regards to establishing a valuation date value as at 1 October 2001 for purposes of capital gains tax for the factory BELOW. a. R587 600 b. R231 800 c. R250 400 d. R269 000