On $1$ February $2024,$ Ubuntu $($Pty$)$ Ltd acquired a second$-$hand machine for R$1800000.$ The machine was brought into use the same day in a process of manufacture. Calculate the capital allowance to be claimed by 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.

a$.$

R$900000$

b$.$

R$720000$

c$.$

R$75000$

d$.$

R$1800000$