1. Mr. A's employer provides him with an automobile for his personal use and pays all operating costs for that vehicle. The vehicle, used by Mr. A throughout 2020, cost his employer $31,500, including HST of $1,500. Mr. A drove the vehicle 45,000 km during the year, of which 9,000 km were for personal purposes. His employer paid $12,750 in operating costs for the year. Mr. A paid nothing to his employer for the use of the vehicle. Which one of the following amounts represents the minimum taxable benefit that Mr. A must include in his employment income for the use of this vehicle in 2020? A) $2.268 B) $4,859. C) $5,102. D) $5,921