As part of Yan's salary package, she parked her car in her employer's business premises for $4 per day during the FBT year ending 31 March 2023. Yan worked 225 days during this FBT year. The lowest fee charged by the commercial car park that is located within one km of Yan's company premises was $14 on 1 April 2022 and $18 on 31 March 2023. What is the taxable value if the company elects to use the average cost method? a. $3,600 b. $4,050 c. $2,700 d. $3,150