Bhekisizwe CC is a start-up company established by two sisters. It started trading on 1 July 2022 and have a year of assessment ending on 28 February 2023. The sisters make bread and crackers which are suitable for diabetics and sell them at various food markets in the Gauteng region over weekends. They recently started selling their products in a well-known supermarket. Additional information: Total receipts for the period from turnover R540 000 Capital receipts (from the sale of equipment not included in total receipts) R28 000 Taxable turnover R554 000 Taxable income R275 300 Assume Bhekisizwe CC qualifies as a micro business. What would its tax liability be for the 2023 year of assessment? a. R2 450 b. RNil c. R2 730 d. R74 331