Caryon Inc. provides an automobile to Ms. Rose Smart for her to use in carrying out her employment duties. Ms. Smart is given full possession of the car and is allowed to use it for personal needs. However, when she is not using it for employment or personal activities, it must be returned to Caryon's premises so that it can be used by other employees.

The automobile was purchased in 2018 for $42,000 and, during the years 2018, 2019, and 2020, the Company has deducted maximum CCA.

Ms. Smart has use of the car for 10 months of the year. Personal use during the year totals 23,000 kilometers.

During 2020, Ms. Smart drove the car 48,000 kilometers, with the Company paying for all of the operating costs. These costs totaled $9,850 during the year.

Required: Ignore all GST/PST/HST implications. Indicate the minimum taxable benefit that would be allocated to Ms. Smart.