On 1 February 2020, Ubuntu (Pty) Ltd acquired a new non-manufacturing asset for R300 000. The asset was brought into use immediately. On 30 April 2022 the asset was sold for R50 000 cash. Calculate any recoupment or scrapping allowance for Ubuntu (Pty) Ltd on this machine for the 2023 year of assessment ending 28 February. Assume Ubuntu (Pty) Ltd is not 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(25 000) scrapping allowance\ \ b.\ R(125 000) scrapping allowance\ \ c.\ R50 000 recoupment\ \ d.\ R25 000 recoupment