Ngwenya (Pty) Ltd during the 28 February 2023 year of assessment, had the following two transactions occur which the financial accountant asks you what the tax implications are: Transaction 1: Ngwenya purchased trading stock during the current year of assessment at a cost of R30 000. This stock was given for no consideration to a homeless shelter. The shelter is not a registered PBO. The stock had a market value of R45 000. Transaction 2: Trading stock (specific items) were purchased for an amount of R135 000 during the year of assessment. None of this trading stock were sold and at year-end after the auditors' stock take, these specific items had a market value of R70 000. Which amounts need to be deducted or added in calculating Ngwenya (Pty) Ltd's taxable income for the 2023 year of assessment with regards to transaction 1 and 2. O a. Transaction 1: R15 000 Transaction 2 R(135 000) O b. Transaction 1: R30 000 Transaction 2 R135 000 Transaction 1: R30 000 Transaction 2 R70 000 O C. O d. Transaction 1: R15 0