An employer permits their employee to take the company car home each evening and commute back to work the next working day. This happens through the whole year except for 20 days when the employee is overseas on holidays and the car with keys was left at work. No logbook is kept for the car and its market value when first leased by the employer was $30,000 The employee paid $2,000 towards the cost of running the car. What is the taxable value of the fringe benefit? $5,671 $6.000 $4.000 $3,671