GreenTech ordered essential components amounting to R$80000$ for one of their

solar power systems in December $2023.$ The invoice was generated on $10$

December $2023,$ however, due to logistical considerations, the delivery of the

components only occurred on $25$ January $2024.$ The payment was made on $31$

January $2024.$

$7.$ GreenTech contributed R$380000$ on behalf of its employees to a pension fund

during the $2023$ year oDiscuss briefly, with reference to the relevant sections of the Income Tax Act,

separately the deductibility and the value of all the expenses

incurred by GreenTech $($Pty$)$ Ltd for the $2023$ year of assessment.

Ignore any capital gains tax and VAT implications.f assessment.