Ngwenya $($Pty$)$ Ltd advertises its products on television. It pays a premium once a year. On $1$ July $2023$ it paid R$820000$ for advertisements that will be aired until $30$ June $2024.$ How much is deductible by Ngwenya $($Pty$)$ Ltd in determining it's taxable income for the year of assessment ended February $2024.$

a$.$

R$100000$

b$.$

R$820000$

c$.$

R nil

d$.$

R$546667$