Ngwenya (Pty) Ltd experienced a couple of breakins at the shop. The company acquired a watchdog for R7 500. The dog food expense for the watchdog of R12 500 were incurred for the 28 February 2023 year of assessment. The watchdog had to visit the vet during the 2023 year of assessment at a cost of R2 900 . What amount can Ngwenya (Pty) Ltd deduct for tax purposes with regards to the above costs incurred for the 2023 year of assessment? a. R20 000 b. R15 400 c. R22 900 d. R nil