This is a Taxation 3 question. South Africa Tax law must be applied please

Only South Africa Tax Law can be applied and it is resident tax based

QUESTION 3 (10 marks) Overport Boksburg operates a small metal working business in Mobeni (Durban). During the 2020 year of assessment, she developed a particular process for use in the process of a certain type of article that is manufactured by her business. In developing and perfecting this product, she incurred an expenditure amounting to R22 500. The Minister of Science and Technology approved this research and development that was carried out by Overport Boksburg. Furthermore, Overport Boksburg was granted a South African patent for her invention on 30 September 2019. She then used the patent in her business operations. The legal costs incurred for her patent registration were R3 000. The patent confers protection for 20 years. 3.1 You are required to determine if the above expenditure is deductible in the determination of (10) Overport Boksburg's taxable income for the year of assessment 2020