Tshidi is $36$ years old. Tshidi is extremely talented and is Makhene Limited$$s best employee. During the current year of assessment Tshidi received R$60000$ travel allowance from Makhene Limited. She travelled $30000$ total kilometres for the year. She travelled $17000$ kilometres for private purposes. Her vehicle costs R$122000$ including VAT. She kept no records of her vehicle expenses but did keep a logbook of all business travelled. YOU ARE REQUIRED to calculate the taxable fringe benefit.

a$.$

R$6,193$

b$.$

R$21,282$

c$.$

R$60,000$

d$.$

R$53,807$