ABC Company provides with an automobile that is owned by it. The car was acquired in 2017 for $63000 plus 3150 in GST. During 2020, it was used by Mr. James for 8 months. When using the automobile the employer required that Mr. James return to its premises. His total mileage in 2020 was 53000 km of which 22000 were employment-related. calculate MR. James minimum taxable benefit for the use of the automobile.