Dorothy is 30 years old. She is a salaried person. During the current year of assessment, she paid income protection premiums of R26 000, she contributed towards a retirement fund for R41 000, she bought groceries of R28 000, and made a donation to a public benefit organisation of R14 000. Dorothy received the section 18A receipt. YOU ARE REQUIRED to determine the total amount that will be allowed as deductions in the calculation of her taxable income? (Assume that none of the allowable deductions are subject to any limitations, therefore the full amount would be deductible).
Select one:

a.
R67 000

b.
R55 000

c.
R95 000

d.
R109 000