R900 000. The machine was brought into use immediately. On 1 October 2024 the machine was sold for R750 000 cash.

Calculate any recoupment for Ubuntu (Pty) Ltd on this machine for the 2025 year of assessment ending 28 February. Assume Ubuntu (Pty) Ltd is a Small Business Corporation, as defined in the Act. In terms of Binding General Ruling No. 7, an acceptable write-off period for this asset would be three (3) years.