Amahle received the right to use of a company owned vehicle for the first time on 1 March 2022. The actual retail market value of the car (including VAT) was R260 000. The employer purchased this car on 1 January 2021. She does not contribute to the use of the company car. The company car is subject to a maintenance plan. YOU ARE REQUIRED to calculate her taxable benefit.

Select one:

a.

R92 820

b.

R86 190

c.

R101 400

d.

R109 200