XYZ Limited has a 30 September year end and awards its employees with Christmas (holiday) bonuses on an annual basis on condition that they have not left the service of the company before the date of payment (normally 15 December). The financial statements relating to the current year of assessment contains a provision for this payment, amounting to R60 000 (based on employees in service on 30 September). The actual payment that was effected on 15 December (subsequent to the year end) amounted to R56 000 due to the resignation of two employees before this date. Indicate the amount of the deduction that may be claimed in this regard in respect of the current year of assessment: (i) R60 000 (ii) R56 000 (iii) R45 000 (iv) R42 000 (v) Rnil