b) The company had James Bond sign a contract that he uses his own car for business purposes for the company and he is required to pay directly all of the automobile expenses. A passenger vehicle was purchased on May 1, 2023 by James Bond which the company he worked for signed a T2200. The car was purchased on May 1, 2023 at a cost of $30,000 before HST (13%) and he drove it 19,000 KM for business. His full mileage for 2023 was 24,000 KM. The costs of the car, from May 1st to December 31st, 20