Compute the standby charges  and operating benefit for the use of the automobile.

AUTOMOBILE LEASED BY EMPLOYER: yearly lease cost including $650 of insurance and HST $6,000, Operating cost for the year paid by employer, including HST $3,500  , Employment use KMS. 12,000 , Total KMS. driven for the year 20,000, Number of months available 11 months, reimbursement to  employer for personal use 5 cents per KMS. Prescribe rate 29 cents.