Question $(1$d$)$

Tumisang Moeng $($Pty$)$ Ltd$,$ a company based in Menlyn in Pretoria $($a registered VAT vendor$)$ is a manufacturer of industrial chemical products. Its year of assessment ends on $28$ February $2018.$ Tumisang Moeng $($Pty$)$ Ltd purchased a second$-$hand manufacturing machine on $1$ April $2015$ for R$600000($excluding VAT$)$ and brought it into use on the same day. The machine was donated to a government upliftment project on $1$ February $2018$ when it had a market value of R$350000($excluding VAT$).$

Required

Calculate the allowance and recoupment $($S$8(4))$ for the $2018$ year of assessment for Tumisang Moeng $($Pty$)$ Ltd

Question $1($e$)$

Aleida Guedes $($Pty$)$ Ltd is company that is into real estates management $($a registered VAT vendor$)$ Its year of assessment ends on $28$ Fehruary $2023$ On $1$ December $2022$ Aleida Guedes $($Pty$)$ Ltd purchased six new apartments in a residential building situated in Durban at a cost of R$2600000$ each and were rented from $1$ January $2023.$

Required

Calculate the section $13$s allowance on residential units for the $2023$ year of assessment Aleida Guedes $($Pty$)$ Ltd