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Ngwenya (Pty) Ltd had the following expenses during the 2025 year of assessment:...

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Ngwenya (Pty) Ltd had the following expenses during the 2025 year of assessment:

Bad debts from customers = R72 000

Bad debts from a loan to a supplier = R96 000

Calculate the deduction available for tax purposes to Ngwenya (Pty) Ltd for the 2025 year of assessment ending 28 February 2025.
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