River, president of Miller Custom Coffee Roasters, drives a $2022$ Mercedes E$300$ with a fair market value of $$57,400.$ The lease value is $$14,750.$ The odometer started at $710$ and was reported at $31,110$ at the end of the year. The car was available all of $2023.$ River reported driving $30,400$ miles during $2023,$ of which $10,000$ were for personal reasons. The company pays all fuel and charges five cents per personal mile for fuel costs.

Required:

What is River's $2023$ valuation using the lease value rule?

Note: Round "Percent of Personal Use" to one decimal place and round your final answer to $2$ decimal places.

Total personal use taxable income