Chargeable Income

Q>Mae, a Singaporean citizen, returned to Spore in 2014 upon completion of her masters degree in Australia. she started working as a research scientist on 1 July 2014. Her remuneration package is as follows:
Monthly pay was $4000.
A new car costing $120,000 inclusive of cert. of entitlement of $60,000. The residual value of the car is $30,000. Total mileage driven in 2014 was 10,000km, 50% of which was for business purposes. The company paid all the running expenses of the car.
Due to her superb performance, she will be paid a special bonus of $10,000 on 2 Feb 2015. How much is Mae’s chargeable income for the year of assessment 2015?
Choice: 1)$40,607 2)$40,107 3)$30,607 4) $30,107.

Ask: How to arrive the car benefit in kind:
= ((($120,000-$30,000)*3/7)/10) +($0.55 * 5,000) $6,607
Q: How to get $0.55?

Thanks.
Steven