QUESTION 3 Brian received a travel allowance from his employer amounting to R1 10000 for the current year of assessment. He uses his car for business and private travels. He bought this car exactly 1 year ago for R410 000 (including a VAT). Brian travelled a total of 18000 kilometres during the current year of assessment, of which 11000km were for private purposes. He also kept an accurate record of expenses incurred in respect of the car for the current year of assessment. The costs are as follows: Required: Calculate the taxable portion of the travel allowance received by Brian for the 2023 year of assessment