Mr. Brown's employer provides him with an automobile for his personal use, and pays all operating costs for that vehicle. The vehicle, used by Mr. Brown throughout 2019, cost his employer $31,500 (this amount already includes GST). Mr. Brown drove the vehicle 45,000 km during the year, of which 9,000 km were for personal purposes. His employer paid $7,750 in operating costs for the year. Mr. Brown paid nothing to his employer for the use of the vehicle

Calculate Mr. Brown's minimum taxable benefit that must be included in his employment income for the use of this vehicle in 2019. Show your full calculations.