Ngwenya (Pty) Ltd incurred some research and development costs. The research and development was approved by the Minister of Science and Technology under section 11D(9) on 30 June 2022. The following expenses relating to this research were incurred during the 2023 year of assessment: Computer equipment purchased for R1 400000 was brought into use on 1 September 2022 for the purposes of this research. Research consumables for this project were purchased on 31 May 2022 for an amount of R380 000. Salaries of R750 000 were paid to research personnel on 31 December 2022. Calculate the amount deductible for tax purposes with regards to the consumables expense for the year ended 28 February 2023. a. Rnil b. R380 000 c. R190 000 d. R570 000