During 2020, Babylon Corporation purchased a car for its employee Andrew, at a cost of $46,007, including all taxes. Babylon paid $3,429 for the operating costs of the car during 2020. Andrew used the car for 7 months during the year and during the months of non-use, it was returned to Babylon's premises. During the year, he drove the car a total of 19,845 kilometers of which 11,450 kilometers were for personal travel and the remainder was for employment-related use. Andrew reimbursed Babylon $234 per month for the use of the car. Calculate the taxable benefit arising from the use of the car that Andrew must include in his employment income in 2020.