Rodney, a resident taxpayer, is employed by Subiaco Function centre as a marketing manager. During the $2023$ income year, Rodney used his private car for work related travel to meetings. He maintained and pull receipts amounting to $$4000$ and noted that he had travelled a total of $6000$ work related kilometres during the year. Rodney has not maintained a log book.

from the above information, calculate the maximum deduction available to Rodney for car expenses in respect of the $2023$ income year.

option #$1$ $$3900$

option #$2$ $$4000$

option #$34680$

option #$4$ $$0$