Ngwenya $($Pty$)$ Ltd had the following bad debts as at $29$ February $2024$:

$-$Bad debts $-$ relating to trade debtors $-$ Namibian located customers $=$ R$68000$

$-$Bad debts $-$ relating to trade debtors $-$ South African located customers $=$ R$154000$

$-$Bad debts $-$ relating to loans made to former employees $=$ R$17800($including interest charged on the loans of R$1980)$

Calculate the amount that Ngwenya $($Pty$)$ Ltd can deduct for tax purposes with regards to the bad debts it has incurred during the year of assessment ending on $29$ February $2024.$

a$.$

R$222000$

b$.$

R$239800$

c$.$

R$154000$

d$.$

R$223980$