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Pacific New Line Inc. purchased and provided a car to an employee. The cost of the car is $24.000 including HST. The car is driven for a total of 28,000 km during 2020 and its operating costs for the year are $4,000. The car was used by the employee for the whole year. The employee drives the car for personal purposes for a total of 3.000 km The minimum automobil taxable benefit for the employee is