Tim Cook is required by his employer to use his own vehicle for his work. To compensate him, he is paid an annual allowance of $5,200. During the year, he drove the vehicle a total of 55,000 km, of which 13,000 km were employment related and the remainder were personal. His total automobile costs for the year, including lease costs, are $10,450. What amounts should time include AND deduct in determining net employment income for the current year?