Ngwenya (Pty) Ltd experienced a couple of break-ins at the shop. The company acquired a watchdog for R8 500. The dog food expense for the watchdog of R11 200 were incurred for the 28 February 2025 year of assessment. The watchdog had to visit the vet during the 2025 year of assessment at a cost of R1 800.

What amount can Ngwenya (Pty) Ltd deduct in terms of the general deduction formula (section 11(a)) with regards to the above costs incurred for the 2025 year of assessment?