ABC Inc. provides Ginger Kelly with a company car. The car is leased for $700/month (including 13% HST and excluding insurance) and was made available to her for eightmonths. ABC pays all of the operating costs which amounted to $3,500 in 2019. Ginger drove 13,000 kilometres in 2019 of which 8,000 were for business. What is the minimum taxable benefit that Ginger must include on her 2019 personal tax return?

1. $2,100 rounded
2. $1,500 rounded
3. $3,150 rounded
4. $2,800 rounded