On 1 February 2024, Ubuntu (Pty) Ltd acquired a new machine for R2 050 000. The machine was brought into use the same day in a process of manufacture. The machine was totally destroyed during a flash flood after heavy rains in December 2024. The insurance company indemnified Ubuntu to an amount of R1 900 000 on 1 February 2025.

Calculate any recoupment or scrapping allowance 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.