- Ryan received a travelling allowance of R72 000 (R6 000 a month) from his employer. He used two vehicles during the year of assessment.

- Vehicle 1 was purchased second-hand (actual retail market value) for R215 000 (including VAT) and was traded in for vehicle 2.

- Vehicle 2 (new) cost (actual retail market value) R310 000 (including VAT).

- During the year of assessment, he used vehicle 1 for 106 days and vehicle 2 for 259 days. He did not keep accurate records of costs incurred.

- He travelled 10 231 km in vehicle 1 during the 2021 year of assessment and 20 880 km in vehicle 2.

- His log-books showed that he travelled 4 027 business km in vehicle 1 and 8 085 business km in vehicle 2 during the 2021 year of assessment.

YOU ARE REQUIRED TO calculate the taxable amount of the travel allowance for the 2021 year of assessment