Finley is an employee who drives a 2022 Ford C-Max with a fair-market value of $32,000. The lease value is $8,750, according to Publication 15-b. Finley drove 30,258 miles, 7,552 of it was for personal use. All gasoline was provided by the employer and is charged back to Finley at $0.055 per mile. The car was available for 175 days during the year. What method and valuation will yield the lowest fringe-benefit amount for Finley