Babylon provided Munir with a loan of $45,000 at interest rate of 0.5%. The funds were provided on May 1, 2022. Munir pays interest monthly and paid all of the interest required in 2022. The prescribed rates set by the CRA for 2022 equaled 2% for Q1&Q2 and 1% for Q3&Q4. What is the taxable benefit from this loan that Munir must include in his employment income for the 2022 taxation year