Ntabie is the owner of Brown Dee Limited $($BD$)$ BD purchased a delivery vehicle on $1$ March $2022$ for an amount of R$280000$ BD was entitled to a S$11($e$)$ allowance of $20\%$ on the delivery vehicle

The delivery vehicle was sold on $1$ November $2023$ for an amount of R$300000$

Required:

Use the above information to calculate both the tax value and the recoupment for the year ended $29$ February $2024.$