An individual, named "Jane", is employed as the head of operations at a software company named "TechPro". To enhance her knowledge and skills in a relevant field, Jane has enrolled in a prestigious executive MBA program at a local university. TechPro, Jane's employer, has agreed to cover the tuition fees for the program, which amount to $$25,000$ per annum for a duration of two years.

In accordance with the provisions of the Canadian Income Tax Act, determine the amount of the taxable benefit that Jane would be subject to as a result of her employer's financial assistance for her educational pursuits.

$$50,000$

$$25,000$

$0$

$\frac{1}{3}$ of the total tiotion fees