Zitha is 39 years of age. During the current year of assessment Zitha received R80 000 travel allowance from Mthiyane Pty Ltd, her employer. She travelled 40 000 total kilometres for the year. She travelled 33 000 kilometres for private purposes. Her vehicle costs R280 000 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 amount (if any) that needs to be included in Zitha's taxable income calculation.

Select one:

a.R25 900

b.R80 000

c.R54 100

d.R122 100