• Gabriel is required to travel throughout Gauteng regularly, in terms of his contract of employment, effective from 1 April 2019. He accordingly received a fixed travel allowance of R105 000 in total for the period from 1 April 2019 to 29 February 2020 and a substance allowance of R 5 000. 
• 
  
• He kept accurate records of business distances travelled but kept no records of fuel and maintenance costs incurred. The total distance travelled from 1 March 2019 to 29 February 2020 amounted to 15 000 kilometres, of which 5 000 were for private purposes. On 5 June 2019, Gabriel was required to attend a business meeting which extended over 2 days. He stayed for 2 nights at a Bed and Breakfast and kept detailed proof of his meals and accommodation. This cost amounted to R2 400. 
• Gabriel purchased his vehicle at a cost of R326 000 (including VAT) from a motorcar dealer (a registered VAT vendor) on 16 January 2019. 
• Calculate the taxable amount of the allowances to be included in Gabriel's tax calculation for the 2020 year of assessment. For the travel allowance use the deemed costs method.