During 2020, Mr. A was provided with an automobile that was purchased in 2018 by his employer, GBC co. The cost of the car was $66,318, including all taxes. GBC paid $2,042 for the operating costs of the car during 2020. Mr. A used the car for 11 months during the year and during the months of non-use, it was returned to GBC's premises as required by the corporate policy. During the year, he drove the car a total of 19,138 kilometers of which 5,940 kilometers were for employment-related travel and the remainder was for personal use. Mr. A reimbursed GBC $132 per month of use of the automobile.

What is the effect on net employment income?