Ngwenya $($Pty$)$ Ltd leases a one$-$bedroom flat in Durban for a one$-$year period from $1$ August $2023$ to $31$ July $2024$ for its employees who must travel from other locations to work in Durban for extended periods of time. The company paid the annual rental of R$120000$ in advance on $1$ August $2023.$ How much is deductible by Ngwenya $($Pty$)$ Ltd in determining its taxable income for the year of assessment ended $29$ February $2024.$

a$.$

R nil

b$.$

R$50000$

c$.$

R$120000$

d$.$

R$70000$