Boss Ltd entered into the following transaction during its 2023 year of assessment (ending on the 28th 0f february): on 31 january, it paid R76 500 for electricity for the six month period from 1 february 2023 to 31 july 2023 relating to the property it occupies for the purposes of its trade. How much will the company deduct in terms of section 23h (prepaid expenses)