Ngwenya (Pty) Ltd has a 28 February 2023 year end. The company made the following special payments during the 2023 year of assessment: 1) R30 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) R40 000 payment payable annually for the next 10 years to Shaba Lala who won the lotto and ceased working. 3) R80 000 annuity payable annually to Sally Shange, a dependant of a former employee, Ricky Shange who deceased on 1 October 2022. Calculate the amount that is deductible by Ngwenya for tax purposes for the 2023 year of assessment. a. R30 000 b. R150 000 c. R110 000 d. R80 000