As mentioned in Item 2 of this assignment, Ross is frequently required to use his own motor vehicle to visit clients and to make regular court appearances. Ross owns a BMW 340i M-Sports, which he purchased on 10 January 2022 (ie. in the previous income year) for $72,980. The registration number is AYB203. Ross informs you that he maintained a logbook for a consecutive twelve-week period during the 2022 income year. At the end of the twelve weeks, the logbook revealed that Ross travelled a total of 3,860 kilometres, of which 1,737 were work-related. Ross tells you that this pattern of use is still relevant for the current year. At 30 June 2022, the odometer shows a total of 7,904 kilometres representing the total distance travelled for the 172 days from 10 January 2022 to 30 June 2022. At 30 June 2023, Ross advises you that the closing odometer reading of the car was 24,677 kilometres and that there was no significant or material change in business usage during the 2023 financial year from the prior year. Ross personally paid the following expenses in relation to his car for the 2023 income year: $ Registration 748 Insurance 1,214 RACQ membership fees 78 Petrol and oil 5,026 Minor repairs and maintenance (all tax-deductible) 115 Bridge tolls and parking fees (all work-related) - refer Note 1 below 325 Ross advises you that he has kept receipts for all of the above expenses and wants to maximise any deduction in respect of his car use where possible