Johnny received a travel allowance of R150 000 from his employer and uses his own vehicle for business purposes. He keeps an accurate account of his travel in a logbook. According to the logbook he travelled a total of 21 000 kms for the current year of assessment. He can prove that 8000 of the total kilometres were for business purposes. The motor vehicle had originally cost Johnny R266 000 including VAT.

The total cost per kilometer for Income tax purposes will be:

	A.	R5.64
	B.	R9.65
	C.	R3.84
	D.	R2.58

Johnny received a travel allowance of R150 000 from his employer and uses his own vehicle for business purposes. He keeps an accurate account of his travel in a logbook. According to the logbook he travelled a total of 21 000 kms for the current year of assessment. He can prove that 8000 of the total kilometres were for business purposes. The motor vehicle had originally cost Johnny R266 000 including VAT.

The business portion that should be deducted from the travel allowance is:

	A.	R45 120
	B.	R14 777
	C.	R30 720
	D.	R19 007