ABC Co. provided a leased automobile to an employee for 10 months in the year. The employee also uses the automobile for personal purposes and all personal operating costs are paid by the employer. The annual lease cost for this automobile was $4,500. The employee did not pay any amounts to the employer for personal use. Assuming the car is driven 30,000 KM (20,000 km personal). How much the standby charge benefit for the employee?

a.

$ 3,750

b.

$ 2,500

c.

$ 8,950

d.

$ 7,900