In year 2, Carson was hired as an employee of Barton Co. As part of his employment contract, Barton provided a company car for Carson's spouse, Mary, who is not employed. The value for the use of the automobile in year 2 was $8,000. Carson does not use the automobile. Carson and Mary file separate individual income tax returns. What amounts, if any, should be reported as a taxable fringe value on Carson and Mary's year 2 income tax returns for personal use of the automobile? O Carson $4,000; Mary $4,000. O Carson $0; Mary $0. O Carson $0; Mary $8,000. O Carson $8,000; Mary $0.