Toby Maguire received a travel allowance from his employer amounting to R 65 000 for the current year of assessment. He uses his car for business and private travel. He bought this car exactly 1 year ago for R 230 000 (including VAT). Toby travelled a total of 14 500 kilometres during the current year of assessment, of which 9 500 were for private purposes. He also kept an accurate record of expenses incurred in respect of the car for the current year of assessment. The costs are as follows:

	R
Finance charges	39 555
Maintenance cost	5 500
Fuel cost	11 500
Insurance premiums and licences fees	4 250

REQUIRED: 

Calculate the taxable portion of the travel allowance received by Toby Maguire for the 2023 year of assessment.