An employer provides a car costing $42309 to an employee. The car is to be used for business travel and for personal use throughout the year. During the 2020 year, the employer expends $6369 for operating costs relating to insurance, gas, maintenance, and repairs. During the 2020 year, the employee drives the car 42462 km, of which 12027 km is for business use and the remainder is for personal use. The employee's operating expense benefit for the 2020 year is $