Gurneet has been working for ABC Limited for many years. In the beginning 2023, ABC provided a company car to Gurneet. The car was leased for $950 (including tax) but the value of the car is $48,000 (if the company chose to purchase). ABC Limited pays all the operating costs for the year 2023 in the amount of $2,500. In 2023, Gurneet drove 12,000 km which 4,800km is for employment purposes. What are the taxable benefits in year 2023?

a. Standby charge of $4,163 and operating benefits of $2,073 

b. operating benefit of $2,500 only since the company did not own the vehicle 

c. Standby charge of $7,600 and operating benefits of $2,376 

d. Standby charge of $7,600 and operating benefits of $2,500