Ngwenya (Pty) Ltd has a 28 February 2022 year end. The company made the following special payments during the 2022 year of assessment: 1) R45 000 pension annuity payment payable for life to Lelo Shlali a former employee who retired three years ago as a result of old age. 2) R55 000 payment payable annually for the next 10 years to Shaba Lala who won the lotto and ceased working. 3) R95 000 annuity payable annually to Sally Shange, a dependant of a former employee, Ricky Shange who deceased on 1 October 2021. Calculate the amount that is deductible by Ngwenya for tax purposes for the 2022 year of assessment. O a. R95 000 O b. R45 000 O c. R140 000 O d. R195 000