Commencing 1 April 2022, Quilton Publications Pty Ltd (Quilton) provided Jacques (an employee) with the use of a Toyota Yaris car. The car cost $22,000 (including GST) and was used privately every day during the year. Jacques did not maintain a logbook recording his private use of the car. During the year, Jacques contributed $1,000 towards the car's running costs. 

Calculate the minimum taxable value for this car benefit provided by Quilton in respect of the 2023 FBT year.