Ngwenya $($Pty$)$ Ltd contributes to a provident fund for the benefit of its employees. Contributions amounting to R$22000000$ were paid to the fund during the $29$ February $2024$ year of assessment. How much is deductible for tax purposes by Ngwenya $($Pty$)$ Ltd for the $2024$ year of assessment?

a$.$

R $22000000$ x $27,5\%$ equals R$6050000$

b$.$

R $22000000$ x $10\%$ equals R$2200000$

c$.$

R $22000000$ x $20\%$ equals R$4400000$

d$.$

R$22000000$