petty peter pty made a restraint of trade payments of R260 000 to retiring exucutive, Mr Donald on 1 March. Goofy was restrained from completing with the company for 2 years from the date of the payment. Pluto Ltd's financial year ends on the last day of February. Donald will be taxed on this amount. What is the amount that will be deducted by the company for the restraint of trade payments? A 130 000 B 86 667 C 216 667 D 260 000