Calculate the operating benefit that must be included in employment income by an employee arising from their personal use of a vehicle leased and provided to them by their employer in $2023$:

the monthly lease payments for the vehicle not including HST was $750$

the total kilometres driven were $28,800$

the employment kilometres driven were $17,500$

the days the car was available for use by the employee was $300$

the number of months the car was leased by the employer during $2023$ was $12$

the employer paid the $$4,000$ costs incurred by the employee while operating the vehicle during the year