Ngwenya (Pty) Ltd has a 28 February 2022 year end. The company made the following payments during the 2022 year of assessment: 1) R55 000 annual annuity for life to Mrs Zikalala, a dependant of a former employee, Mr Zikalala, who retired due to old age in 2019. 2) R45 000 annual annuity for life to a former employee, Mrs Swarts who retired after being diagnosed with a terminal illness. Calculate the amount that is deductible for the 2022 year of assessment. O a. R100 000 O b. R nil O c. R45 000 O d. R55 000