during 2020,Ms. Blacks employer provides her with an automobile for 11 months of the year. It cost 32,683, including applicable HST. She drives it a total of 35,040 kilometers. Of the total kilometers driven, 16,000 relate to personal use of the automobile. The employer pays all maintenance costs which total 9,025 for the year. What is the minimum taxable benefit for the use of the automobile that will be assessed to Ms. Black for 2020?