Super Select, a VAT vendor, carries on a manufacturing process in a factory in Cape Town. The following information is provided regarding the machinery used in the process. Machine 1 This machine was acquired and brought into use in July 2017. The machine had cost R400 000 (excluding VAT). In March 2019 the gearbox on the machine had to be replaced because it was worn out. The cost of a new gearbox was R50 000 (excluding VAT). Although a gearbox similar to the old one could have been purchased at a cost of R45 000 (excluding VAT), it was decided to purchase a more reliable type of gearbox. As a result of the repair the machine was out of action for one month. Machine 2 This is a second hand machine, which was purchased for R100 000 from a person who is not a VAT vendor. The machine was purchased and brought into use in September 2019. The market value of the machine was R80 000 at the date of purchase. Required: 3.1. Discuss the VAT implications in as far as they are relevant for the year ended 31 December 2019 for the machines. (5) 3.2. Discuss and compute the income tax allowances, deductions and/or recoupment for the machines for the year of assessment ended 31 December 2019. (15)