ClaireLafleurworks forFrontier CorporationinAlbertaand is provided with a company-owned automobile. The automobile was inClaire's possession for 365 days. Of the49,628kilometres driven,26,142kilometres were for business purposes. The purchase price of the vehicle was $26,840.00, excluding the GST calculated at5%.

Clairerequested in writing thatFrontier Corporationuse the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.

CalculateClaire's annual automobile taxable benefit.