1. Jackie, a higher-paid employee, has a 1000cc, diesel van which was first registered in 2017 when it had a list price of 20,000 and produces emissions of 95g/km of carbon dioxide. Fifty percent of Jackies mileage was for business purposes and she makes no contributions towards the cost of the van she has the van for the whole year and has a satellite navigation system fitted as an accessory to the van (not standard) costing 250.
2. Calculate the taxable benefit.

A 3,170

B 3,200

C 3,430

D 3,490