Lise Jutras works for Liberty Promotions in Northwest Territories and is provided with a company-leased automobile. The automobile was in Lises possession for 365 days. Of the 33,958 kilometres driven, 15,188 kilometres were for business purposes. The monthly lease cost of the vehicle was $413.80, excluding the GST calculated at 5%.

Lise requested in writing that Liberty Promotions use the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.

Calculate Lises annual automobile taxable benefit.