Windy $($Pty$)$ Ltd is a wind farm that makes provision for future restoration of the land they operate on$.$ The following accounting entries are made to record this provision:

$-$Debit Assets $($Statement of financial position$)$

$-$Credit Restoration provision $($Statement of financial position$)$

The amount of the provision at yearend, which is the first year the provision was accounted for, is R$750000.$

Which one of the following tax treatments will be correct?

The R$750000$ does not need to be added back as non$-$deductible in the tax calculation since it is an accrual and not a provision

The R$750000$ should be added back as non$-$deductible since it is a provision

The R$750000$ does not need to be added back in the tax calculation since it is not included in net income$/$loss before tax

The R$750000$ is capital in nature and therefore needs to be add back