Dave is provided with the use of her employer's car throughout the current year. The car was purchased for $30,000 (including tax). The employer also pays for the operating expenses that are $2,600 annually. Dave drove the car 15,000 km for employment purposes and 13,000 km for personal use. What is the minimum amount to be included in Dave's employment income for tax purposes in the current year, 2021? (Show calculation in work paper) S