Toby Maguire received a travel allowance from his employer amounting to R 65000 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 230000 (including a VAT). Toby travelled a total of 14500 kilometres during the current year of assessment, of which 9500 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: REQUIRED: Calculate the taxable portion of the travel allowance received by Toby Maguire for the 2023 year of assessment