Commencing 1 April 2022, Jenkins Constructions Pty Ltd (Jenkins) provided Martin (an employee) with the use of a Mitsubishi Cross Eclipse car. The car cost $44,000 (including GST) and was used privately every day during the year. Martin did not maintain a logbook recording his private use of the car. During the year, Martin contributed $2,000 towards the car's running costs. Calculate the minimum taxable value for this car benefit provided by Jenkins in respect of the 2023 FBT year. Select one: $6,800 $6,000 $8,000 $8,800