Bhekisizwe $($Pty$)$ Ltd has taxable income of R$385000$ for the year of assessment ended $31$ December $2023.$ Assume that Bhekisizwe $($Pty$)$ Ltd is a micro business with a taxable turn$$over of R$485000.$ What would the income tax due to SARS be$?$

a$.$

R$1500$ refundable from SARS

b$.$

R$500$ refundable from SARS

c$.$

R$500$ payable to SARS

d$.$

R$1500$ payable to SARS