Michael received a monthly travel allowance of R$3800$ per month for the full year of assessment. The following information relates to his travel allowance:

Total kilometers for the year: $32000$ km

Business kilometers for the year: $14000$ km

Vehicle cost: R$300000($including VAT$)$

Actual vehicle expenses:

Fuel: R$9500$

Maintenance: R$3000$

Insurance premiums: R$4600$

License fees: R$600$

He kept a logbook of all business travel. YOU ARE REUIRED to calculate the deemed cost per kilometer $($in Rands$).$

a$.$

R$5\mathrm{.}96$

b$.$

R$5\mathrm{.}04$

c$.$

R$0\mathrm{.}55$

d$.$

R$1\mathrm{.}89$