Kinreet was provided with a hybrid-electric company car throughout the tax year 2020/21. The motor car has a list price of 32,200, an official CO2 emission rate of 49 grams per kilometer and an electric range of 135 miles.

Calculate Kinreets company car fuel benefit for the tax year 2020/21?

Select one:

a. Nil

b. 735

c. 4,508

d. 723