Problem: A division of Avengers (Pty) Ltd generates money from the establishment of fibre connection points to households in Durban. The division providing the fibre connections is involved in the digging of a tunnel to install underground internet cables. The tunnels were re-enforced with an inferior grade of concrete, the company was aware of the fact that the material used was of an inferior grade but it was a lot cheaper and to use the cheaper material was the only way they could meet their cost budget. While being constructed, a part of the tunnel collapsed killing 2 people, both employees of the company. The company paid R1 800 000 in compensation to the families of the 2 deceased employees during the current year of assessment. Avengers (Pty) Ltd is a South African tax resident. Ignore VAT. Can Avengers (Pty) Ltd claim the compensation paid, or any part thereof, as a deduction for normal tax purposes?