Sphe is 28 years old. During the current year of assessment her employer bought a new vehicle for R292 000 including VAT. Her employer gave her the right to use the vehicle. She used the vehicle for five months in the current year of assessment. A maintenance plan was included in the purchase cost of the vehicle. The employer is responsible for the services of the motor vehicle and any other wear and tear cost. YOU ARE REQUIRED to determine the taxable benefit from the private use of the motor vehicle that needs to be included in Sphe's gross income for the current year of assessment.​