Mojako $($Pty$)$ Ltd has an interest in a share$-$block company $($from which it operates$)$ and it paid levies of R$21775$ for the $2024$ year of assessment. The trustees of the share$-$block company imposed a $15\%$ penalty on the amount paid due to late payment. Which of the following amounts is claimable in terms of the general deduction formula for the $2024$ year of assess$$ment$?$A$.$R$25041$B$.$R$21775$C$.$Rnil deduction prohibited in terms of section $23($a$)$D$.$Rnil deduction prohibited in terms of section $23($c$)$