Francine Lafleur works for Holiday Services in Alberta and is provided with a company-owned automobile. The automobile was in Francines possession for 365 days. Of the 52,184 kilometres driven, 27,660 kilometres were for business purposes. The purchase price of the vehicle was $30,920.00, excluding the GST calculated at 5%.

Francine requested in writing that Holiday Services use the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.

Calculate Francines annual automobile taxable benefit.