Johan van Heerden (age 38) was granted an allowance of R8000 per night by his employer to cover accommodation expenses, while he was on a business trip for the company in Cape Town. He spent 6 nights in a hotel. Johan kept record of his expenses which amounted to R8 000 in total. Calculate the taxable amount to be included in Johan's taxable income for the 2024 year of assessment: CA. RO B. R8 000 c. R40 000 D. R48 000