The year of assessment of Bhekisizwe $($Pty$)$ Ltd ends on $31$ December. On which date does the company have to make its first provisional tax payment for the $2024$ year of assessment?

a$.$

$31$ December $2023.$

b$.$

$30$ June $2023.$

c$.$

$31$ December $2024.$

d$.$

$30$ June $2024$