Rosemary Peters is a sales representative for a curtain manufacturer. As part of her employment duties she leased a vehicle to travel to her customer's homes. Rosemary kept a log book for 12 consecutive weeks which indicated that she travelled a total of 30,000 kilometres during the tax year 2022-23, of which 22,000 were for visiting her customers.

During the year Rosemary incurred the following expenses in relation to her vehicle:

Registration and Insurance $1,500 Petrol $4,500 Servicing the vehicle $900 Lease expenses $15,000 Parking fines $200

Based on the above information, Rosemary's entitlement to a tax deduction for her car expenses for the 2022-23 tax year (rounded to nearest dollar) is;

a. $12,702

b. $16,133

c. $21,900

d. $16,060