Hemal Thomas is an employee in British Columbia. The net pay calculation is for the first biweekly pay of 2019. The employee is 32 years old and in this pay is entitled to 70 hours' regular pay at $20.00/hour, three hours of overtime at time nd a half, and a $100.00 safety shoe allowance. The employee also receives a monthly car allowance of $200.00 and the employer pays group life insurance of $35.00 a month. Vacation at 4% is accrued. The employee contributes $20.00 per pay to the united way, $20.00 per month to the company social club, and $15.00 per pay for union dues. The employee's TD1 federal and provincial codes are both 2. Taxable benefits are:

A)$35.00 B)$16.15 C)$17.50 D)$0