During 2020, Mr. Comptois is provided with an automobile that has been leased by his employer. The lease payments are $700 per month, an amount that includes a $50 monthly payment for insurance. The car is used by him for 11 months of the year and, during the month of non-use, he is required to return the vehicle to his employers premises. During 2020, he drives it a total of 40,000 kilometers.

Of this total, 37,000 kilometers were for travel required in pursuing the business of his employer, and the remainder was for personal use. The operating costs of the car totaled $5,200 for the year and were paid by his employer. He reimbursed his employer $.30 per kilometer for his personal use of the automobile.

Required: Calculate the automobile benefit that Mr. Comptois has to include in his 2020 employment income. Show calculations leading to your answer.