1. Ryan received a travelling allowance of R72 000 (R6 000 a month) from his employer. He used two vehicles during the year of assessment. 

2. Vehicle 1 was purchased second-hand (actual retail market value) for R215 000 (including VAT) and was traded in for vehicle 2. 

3. Vehicle 2 (new) cost (actual retail market value) R310 000 (including VAT). 

4. During the year of assessment, he used vehicle 1 for 106 days and vehicle 2 for 259 days. He did not keep accurate records of costs incurred. 

5. He travelled 10 231 km in vehicle 1 during the 2021 year of assessment and 20 880 km in vehicle 2. 

6. His log-books showed that he travelled 4 027 business km in vehicle 1 and 8 085 business km in vehicle 2 during the 2022 year of assessment. 

YOU ARE REQUIRED: 

Calculate the taxable amount of the travel allowance for the year of assessment ending in 2022.