Answer the following multiple$-$choice questions. Indicate your choice by selecting only one option from the four options given for each question answered. Round off all calculations to the nearest Rand or $2$nd decimal $\%,$ where applicable.

QUESTION $6$:

On $1$ September $2023,$ Mafoko Special Forces Ltd purchased a new security vehicle from a British company for R$2700000.$ Delivery fees and security installations costs amounting to R$20000$ and R$7000$ respectively, were paid in cash, on acquisition date. A pre run test was successfully concluded on $30$ September $2021$ at a cost of R$30000.$

On $30$ October $2023,$ the vehicle was available for use $($as intended by the management$)$ and it was also brought into use on this date. The vehicle has an estimated useful life of $5$ years. A residual value of R$300000$ was allocated to the vehicle.

REQUIRED:

Using the straight$-$line method of depreciation calculate the depreciation for financial year ending $31$ December $2023?$

$1.$

R$80900$

$2.$

R$81900$

$3.$

R$81000$

$4.$

R$91900$