On $1$ February $2023,$ Ubuntu $($Pty$)$ Ltd acquired a new non$-$manufacturing machine for

R$940000.$ The machine was brought into use immediately. On $1$ October $2023$ the machine was sold for R$790000$ cash. Calculate any recoupment for Ubuntu $($Pty$)$ Ltd on this machine for the $2024$ year of assessment ending $29$ February. Assume Ubuntu $($Pty$)$ Ltd is a Small Business Corporation, as defined in the Act. In terms of Binding General Ruling No$.7,$ an acceptable write$-$off period for this asset would be three $(3)$ years.

a$.$

R$320000$

b$.$

R$476667$

c$.$

R$602000$

d$.$

R$58889$