Which one of the following alternatives represents the correct amount that must be disclosed as office equipment reatal expense in the statement of profit or loss and other comprehensive income of Sharpville $4$U Furniture for the year ended $29$ February $2024?$

a$.R16,100$

b$.$ R $19,320$

c$.R22,120$

d$.$ R $18,970$

e$.R16,170$