Mr Generous is a South African resident and contacted you as his tax practitioner to assist him in completing his taxable income calculation for the $2023$ year of assessment.

Mr Generous calculated his taxable income as R$950000$ in respect of the $2023$ year of assessment, excluding the following transactions:

On $31$ December $2022,$ he donated R$100000$ to the SPCA, a registered public benefit organisation. The SPCA issued him with a valid section $18$A receipt. He also donated R$10000$ to his church, which is not registered as a public benefit organisation, on $23$ March $2023.$ On $4$ January $2023,$ he bought his wife a new car worth R$200000$ for her birthday.

Calculate Mr Generous$$ S$18$A deduction for the $2022$ year of assessment.