Answer the following question:

Isha's Unpublished Books Limited requires Fatty to provide an automobile in order to carry out his duties of employment. Fatty is responsible for his travelling expenses. On March 17, 2023, he acquired a new car for $46,000, including HST at 15%, financing part of the acquistion through a bank loan arranged for the same date. The capital cost allowance rate in the first year is effectively 45%. He estimates that he will drive 38,000 kilometres in the course of his employment. He expects his total kilometres to the end of the year to be 45,000. The car and the employment use are reasonable for his position and his work requirements. Fatty has receipts for at least $650 of moving expenses related to his move for Isha's Unpublished Books Ltd.

Explain every step and number below as well as the rules.

CCA on car (36000 x 1.15) x 1.5 x 30% x (38000 km / 45000 km) = 15732

Interest on Car - Sec 67.2

Lesser of:

a) amount paid = $3,600

b) 300 / 30 x 290 = $2,900

2900 x 38/45 = 2449