Moses Patel $($Pty$)$ Ltd $($MP$)$ is a company that mainly sells animal feed to farmers and operates from Winterton in KwaZulu$-$Natal Free$-$State. The company also has a few specialists that assists the farmers with cost effective improvements of feeding supplements for their life stock. This commercial knowledge $($know$-$how payments$)$ passed to the farmers has proven to be very profitable.The company's year of assessment ends on $28$ February $2025$ and is a registeredVAT vendor making only taxable supplies.On $1$ August $2024,$ MP paid an amount of R$175000$ to an animal feeding supplement specialist to lure this feeding supplement specialist to start working for the company from $1$ September $2024.$ The service contract and salary package will be negotiated at a later stage.REQUIRED:MARKSDiscuss, supported with relevant legislation and case law principles, whether the amount of R$175000$ paid by Moses Patel $($Pty$)$ Ltd will qualify as a deduction from the company's taxable income for the $2025$ year of assessment$\mathrm{.}10***$THE