Josh commenced employment on 5th May 2020 and was immediately provided with the use of a petrol company car. The list price of the car is 22,000 and car cost his employer 21,000. The CO2 emissions are 144 g/km. Josh made a capital contribution of 3,000 towards the cost of the car. Josh was not provided with private fuel. Which of the following is the cash equivalent value of the car benefit, which would be assessed on Josh as employment income in the tax year 2020/21 as a benefit in kind (round down to the nearest pound)? Select one: a. 6,042 b. 5,399 c. 5,890 d. 6,252