On 1 February 2023, Ubuntu (Pty) Ltd acquired a new non-manufacturing machine for R980 000. The machine was brought into use immediately. On 1 October 2023 the machine was sold for R830 000 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.