Thomas is a junior executive at an advertising firm and earned a basic salary of R380,000 for the 2025 tax year. He also had a travel allowance of R48,000 for the year. Thinking ahead to his retirement, and living simply, he contributed R 110,000 to a pension fund over the course of the year. How much of this amount will he be able to claim as a tax deduction?
Select one:
a. 30,250
b. 117,700
c. 104,500
d. 110,000