Mini Mimmie is $45$ years old. She has a taxable income before donation of R$347000.$ She made the following donations:

GiftBox of R$14000($received a s$18$A receipt$)$

Church of R$23000($receive a s$18$A receipt$)$

Previous year disallowed portion of s$18$A donation contribution of R$5800$

YOU ARE REQUIRED to calculate the donations deduction which will be allowed in Mini's tax calculation for the current year of assessment.

a$.$ R$42800$

b$.$ R$5800$

c$.R37000$

d$.R34700$