QUESTION TWO [10] Joe Majola (aged 52) is a resident of the Republic. He is employed as a Human Resources Manager at a large firm in Johannesburg. Joe owns a Kia Sportage which cost R460 000 (including VAT of R60 000). He uses his own car for business purposes on a regular basis as he travels between the company's head office and local branches regularly. All costs in respect of the car are paid for by Joe, but he has not kept a record of the expenses paid. Joe received a travel allowance of R7 500 per month from his employer for the 2022 year of assessment. He used his car for business purposes for the full year of assessment. He is uncertain of the tax consequences that will arise from this allowance as it is the first year that he has received such an allowance. Joe maintained a logbook which reflects that during the 2022 year of assessment, his opening odometer reading on 1 March 2019 was 65,250 kilometres and his closing odometer reading on 29 February 2022 was 96,430 kilometres. The logbook also reflects that he travelled 13,250 kilometres for business purposes. Required 1. Calculate the taxable portion of Joe's travel allowance for the 2022 year of assessment. (8) 2. Calculate the amount of the travel allowance to be included in Joe's monthly "remuneration" as defined, for employees' tax purposes. (2)