Galaxy Ltd acquired, employer, a new motor vehicle for R$310,000$ on $1$ November $2021,$ inclusive of a $3-$year maintenance plan. Grace, an employee, had usage rights for $48$ months from $1$ December $2019$ to $30$ November $2023,$ before it was transferred to Thomas. Calculate the determined value of the vehicle on $1$ December $2023.$

a$.$ R$202300$

b$.$ R$171955$

c$.$ R$238000$

d$.$ R$146162$