Mandla Zitha is employed as an audit manager by a firm of chartered accountants. He is required to travel from the firm$$s office to the office of several clients. He receive a monthly travel allowance. The following information relates to her travel allowance:

Travel allowance received per month $-$ R$3385$

Total kilometres for the year $-25000$ km

Private kilometres for the year $-11000$ km

Mandla uses his car that he purchased for R$103500($R$90000$ cash plus VAT R$13500).$ YOU ARE REQUIRED to calculate the taxable amount $($if any$)$ that needs to be included in his taxable income calculation.

a$.$

R$16727$

b$.$

R$40625$

c$.$

R$0$

d$.$

R$57352$