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 2021. The following expenses relating to this research were incurred during the 2022 year of assessment: Computer equipment purchased for R1 500 000 was brought into use on 1 September 2021 for the purposes of this research. Research consumables for this project were purchased on 31 May 2021 for an amount of R390 000. Salaries of R800 000 were paid to research personnel on 31 December 2021. Calculate the amount deductible for tax purposes with regards to the consumables expense for the year ended 28 February 2022. a. R390 000 b. R585 000 c. R195 000 d. Rnil