During the quarter ending 31 December 2019, Ravi used his employer's motor vehicle for his personal purpose. The vehicle cost $48,000 (GST exclusive). During the quarter, the vehicle was in theworkshopbeing repaired for 15 days, was used to make emergency calls of the employer on 5 days, and was taken away on a selling trip of the employer for 20 days. Ravi's employer uses the cost price basis to calculate FBT on the vehicle. Calculate the taxable value of the private use of the motor vehicle for the quarter ending 31 December 2019.

Select one:

a.$1,595

b.$1,067

c.$1,227

d.$1,387