Malcolm Figueroa is a sales employee of Carefree Pools and Spas, Incorporated. In $2021,$ he was issued a company car with

a fair market value of $$35,000.$ He drove a total of $22,000$ miles; used the car for $3,700$ miles for personal use; and his

employer paid for fuel, charging Malcolm $5\mathrm{.}5$ cents per mile.

Required:

Under the lease$-$value rule, what is the amount that must be added to Malcolm's gross pay for $2021?($Use the following table

for lease values.$)($Round "Employer Charge Per Mile" to $3$ decimal places. Round other intermediate calculations and

final answers to $2$ decimal place.$)$