Sunrise Artistry $($Pty$)$ Ltd $($Sunrise Artistry$),$ a resident of South Africa, manufactures exquisite home decor items. The $2024$ year of assessment of Sunrise Artistry ended on $29$ February. Throughout the $2024$ year of assessment, the company carried out the below transactions. Sunrise Artistry will elect any option available that will defer its normal tax liability.Factory premisesAn additional factory building was erected by Sunrise Artistry at a cost of R$4000000$ and was brought into use on $1$ December $2023.$Administration officesAs a result of the expansion of Sunrise Artistry's team, the company acquired a new administrative office space from a property developer for a total cost of R$3500000$ on $1$ October $2023.$Manufacturing machinesA manufacturing machine, $($Machine A$)$ was destroyed by a fire on $30$ June $2023.$ The second$-$hand machine A was originally purchased for a cost of R$80000$ on $1$ January $2023.$ The insurance payment received was R$60000.$ This machine was replaced by a new machine, $($Machine B$),$ which was purchased for R$70000$ on $1$ August $2023$ and brought into use on the same day.REQUIRED:For all of the above transactions, calculate the capital allowances that need to be taken into account in the calculation of Sunrise Artistry $($Pty$)$ Ltds taxable income for the $2024$ year of assessment. Support your answer with references to the Income Tax Act.Round to the nearest rand.Ignore any capital gains tax and VAT implications