Klaxton Inc. provides an automobile to Ms. Roxanne Smith for her to use in carrying out her employment duties. Ms. Smith is given full possession of the car and is allowed to use it for personal purposes. However, when she is not using it for employment or personal use, it must be returned to Klaxton's premises so that it can be used by other employees.

The automobile was purchased in 2019 for $42,000 and, during the years 2019, 2020, and 2021, the Company claimed maximum CCA.

During 2021, Ms. Smith drove the car 48,000 kilometers, with the Company paying for all of the operating costs. These costs totaled $9,850 during the year.

Required: Ignore all GST/PST & HST implications. Indicate the minimum automobile benefit in each of the following Cases:

Case A The car was available for 11 months of the year. Personal use during the year totals 4,000 kilometers and employment use 44,000 kilometers.

Case B The car was available for 10 months of the year. Personal use during the year totals 23,000 kilometers with 25,000 kilometers of employment use.