4-1. Rowan M. is a sales employee of Carefree Pools and Spas, Inc. In 2023, he was issued a company car with a fair market value of $35,000 and drove a total of 22,000 miles; used the car for 2,000 miles for personal use; and the employer paid for fuel, charging Rowan 5.5 cents per mile. Under the lease-value rule, what is the amount that must be added to Rowan’s gross pay for 2023? (Use the following table for lease values.)