Tau works at Gog'Flo's Centre. Gog'Flo's Centre pays R70 per breakfast meal for its employees at Winza's coffee shop. Winza's coffee shop is in the opposite building of where Gog'Flo's Centre is situated. During the current year of assessment Gog'Flo's Centre gave each employee with 32 coupons. Tau used all the 32 coupons and paid Gog'Flo's Centre R1 500 for the coupons. 

YOU ARE REQUIRED to calculate the taxable benefit that should be included in Tau's gross income.