Each of the following independent cases involves a transaction that has income tax consequences.

Case A: Because of the formula used to calculate the taxable benefit when an employer owned vehicle is provided to an employee, the amount of the benefit can exceed the value of the vehicle. Explain this statement.

Case B: Mr. Rudy Jackson is required by his employer to use his own automobile in the course of carrying on his employment duties. To compensate him for that use, he is paid an annual flat rate allowance of $350 per month or $4,200 for the year. In 2022, he drove his automobile a total of 26,720 kilometers, of which 8,150 were for employment purposes and 18,570 for personal use. His total automobile costs for the year, including lease costs, were $8,623. What amounts will Mr. Jackson include and deduct from his 2022 employment income related to the use of his automobile?

Case C: When a taxpayer acquires depreciable property such as a photocopier, the property can either be classified as Class 8 property along with all other Class 8 properties or an election can be filed to include the property in a separate Class 8. What is the advantage of electing to include a photocopier to a separate Class 8?