Ngwenya (Pty) Ltd made the following donations during the 2025 year of assessment ending 28 February:

Paint supplies valued at R85 000 were donated to a children's orphanage (a registered public benefit organisation). At year-end Ngwenya (Pty) Ltd is in possession of a section 18A receipt for this donation and the orphanage had painted their premises with the donated paint.

R25 000 cash to a local home shelter. At the time the donation was made, the home shelter was waiting to be registered as a public benefit organisation. At year-end Ngwenya (Pty) Ltd was not in possession of a section 18A receipt for this donation.

What will the donations deduction be for Ngwenya (Pty) Ltd assuming they had a taxable income of R700 000 before taking the above into account?