Mr$.$ Brown's employer provides him with an automobile for his personal use, and pays for all of the operating expenses. The automobile, used by Mr$.$ Brown throughout $2024,$ cost his employer $$31,500,$ including GST of $$1,500($there was also provincial sales tax$).$ Mr$.$ Brown drove the automobile $45,000$ km during the year, of which $9,000$ km were for personal purposes and $36,000$ for employment purposes. His employer paid $$7,750$ in operating expenses for the year. Mr$.$ Brown paid nothing to his employer for the use of the automobile. Which one of the following amounts represents the minimum taxable benefit that Mr$.$ Brown must include in his employment income for the use of the automobile in $2024?$