24. Which of the following is NOT one of the criteria used to determine if there is intent for a contract of service (employer-employee relationship) or a contract for services (business relationship) according to CRA's Guide RC4110 "Employee Or Self-Employed?" A. Individual's job title and description B. Ability of individual to hire assistants or subcontract services C. Ownership of tools and equipment required for the job D. Opportunity for profit and financial risk of loss 25. In the currentyear, Mr. Nguyen is provided with a vehicle owned by his employer, Translux Inc. The vehicle was originally purchased by Translux Inc. five years ago for $29,500 (including HST). Nguyen provides you with the followinginformation: Days the vehicle was available for use by Mr. Nguyen: 275 Months the vehicle was owned by Transluxinc.: 12 Fair market value of the vehicle in the current year. $12,500 Total kilometers driven in the current year: 32,000 Personal kilometers driven in the current year: 12,000 The minimum standby charge arising from the employer owned vehicle for Mr. Nguyen in the current year is: A.$29500 .2% 12 = 7,080 B; $29500 2% 8 = 4,720 C. $29500 2% 8. (12000/(1667 8))= 4,247 D. $29500 2% 8 12000/20000 = $2832