Ngwenya $($Pty$)$ Ltd and its employees contribute to a medical scheme on an annual basis. On $1$ January $2024$ it contributed R$200000$ to the medical scheme. This R$200000$ was its contribution for the $2024$ CALENDAR year. How much is deductible by Ngwenya $($Pty$)$ Ltd in determining it's taxable income for the year of assessment ended $29$ February $2024.$

a$.$

R nil

b$.$

R$33333$

c$.$

R$200000$

d$.$

R$100000$