Ubuntu (Pty) Ltd acquired a new motorcycle at a cost of R90 000 on 1 November 2024 and immediately brought it into use in its business, for the purpose of making deliveries. The motorcycle was used throughout the year of assessment ended 28 February 2025. In terms of Binding General Ruling No. 7, an acceptable write-off period for this asset would be four (4) years.

Calculate the wear-and-tear allowance to be claimed in respect of the motorcycle for income tax purposes in the 2025 year of assessment ending 28 February. Assume Ubuntu (Pty) Ltd is not a Small Business Corporation, as defined in the Act.