Ngwenya (Pty) Ltd incurred the following legal expense during the 2023 year of assessment ended 28 February 2023: i) R10 000 legal costs for debt collection. ii) R27 000 legal costs relating to the drawing up of an agreement to purchase a piece of land. iii) R52 000 relating to a dispute with a client of Ngwenya (Pty) Ltd who sued the company for supplying incorrect goods. Ngwenya (Pty) Ltd's lawyers were successful in defending the company on this matter. Determine the amount that is deductible by Ngwenya (Pty) Ltd relating to legal fees.