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 travels. He bought this car exactly 1 year ago for R 230 000 (including a 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.