Assess whether the following statement is true or false:

X$1$ Enterprises was contracted to organise a year$-$end function for a corporate client. X$1$ Enterprises do not have a marquee tent and had to hire it from Sikizwe Trading for R$5500$ to host the year$-$end function. X$1$ Enterprises can claim the input tax of R$717\mathrm{.}39$ for the period of assessment in respect of the tent hire.

True

False