Corinne Ming works for Rapid Couriers in Nunavut and is provided with a company-leased automobile. The automobile was in Corinnes possession for 365 days. Of the 35,424 kilometres driven, 16,018 kilometres were for business purposes. The monthly lease cost of the vehicle was $276.40, excluding the GST calculated at 5%. Corinne requested in writing that Rapid Couriers use the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses