QUESTION $2[10$ Marks$]$ Following a severe storm, X$1$ Enterprises incurred significant repair and refurbishment expenses for its office building, which was originally constructed for R$3550000$ during $2014.$ The most substantial cost was for the repairs to the roof, which amounted to R$85000.$ This was necessary to restore the structural integrity of the building after the storm caused considerable damage. While undertaking the roof repairs, the directors decided to extend the undercover parking with two bays and installed additional shade ports for a total cost of R$22000.$ In addition to the roof repairs, the storm also resulted in damage to the office interiors, requiring a complete repainting of the affected areas. The cost of repainting came to R$17500,$ covering all the offices impacted by the storm's aftermath. Moreover, the storm caused substantial damage to the flooring, particularly to the tiles. Initially, a quotation was obtained for R$20000$ to replace the broken tiles. However, the decision was made to upgrade from tiles to vinyl flooring, which resulted in a final cost of R$27500.$ This higher amount reflected the cost of materials and installation associated with the change to a more durable and modern flooring solution. You are required to: Calculate, and explain in detail, the impact of the transactions on the normal taxation liability of X$1$ Enterprises for the current year of assessment, given that the company is subject to taxation at a rate of $\backslash (27\backslash \%\backslash ).$