During 2022, BLC Corporation leased a car for its employee Carmen, at a monthly cost of $1101, induding all taxes. BLC paid $6008 for the operating costs of the car during 2022. Carmen used the car for 9 months during the year and during the months of non-use, it was returned to BLC's premises. During the year, he drove the car a total of 24534 kilometers of which 14759 kilometers were for personal travel and the remainder was for employment-related use. Calculate Carmen's total taxable benefit arising from the use of the car in 2022