Ms Iiyambo received a travel allowance of R28,000. She purchased a vehicle for R90,000 on 1 January 2025 and began using it for business and private travel on the same date. Her total mileage for the year was 20,000 km, of which 8,000 km related to business travel. Assume a 365-day year and that the vehicle was used for the final 213 days of the year. What is the taxable portion of the allowance using deemed costs?