Bhekisizwe $($Pty$)$ Ltd is a property management company that manages rental properties on behalf of its clients, i$.$e rental is collected from the tenants and paid over to the clients of the company $($the owners of the properties$).$

Calculate the normal tax liability of Bhekisizwe $($Pty$)$ Ltd for the year of assessment ended $31$ January $2024$ assuming the gross income of the company is R$654200,$ it has incurred tax deductible expenditure of R$317400$ and it is not a small business corporation or a micro business.

a$.$

R$94304$

b$.$

R$183176$