QUESTION $2(12$ marks, $14$ minutes$)$

Hlumelela $($Pty$)$ Lid is not a small business corporation as defined in the Income Tax Act. The company's year of assessment ends on $31$ March, and its records reflect the following:

$\backslash$table$[[$Year of assessment,Taxable income,Date of assessment$],[2025,$R$1784432,($Estimated $-$ not yet assessed$)],[2024,$R$1354980,15$ September $2024],[2023,$R$1200000,4$ April $2023]]$

$\backslash$table$[[$REQUIRED$,$MARKS,$],[($a$),\backslash$table$[[$Calculate the first and second provisional tax payments for Hlumelela $($Pty$)$ Ltd for its $2025],[$year of assessment to ensure that the company does not incur any underestimation$],[$penalties$.],[$Note:$]],],[-$ Provide a reason for all the amounts used, explaining whether they may be used as the,,$],[$basic amount, and specify any adjustments made $($if any$)$ calculating the basic amount.,,$],[-$ Clearly indicate on which date the payments must be made.,,$]]$