Ms. Joan Hanson is an employee of a CCPC. In 2021, she is granted options to purchase 500 shares of her employer's common stock at a price of $22 per share. At this time, the FMV of the shares are estimated to be $20.50. In 2022 , she exercises all of the options purchasing 500 shares. At this time, the estimated FMV of the shares are $31.50 per share. On December 1,2022 , she sells the shares for $38.75 per share. The net effect of the transactions on her 2022 taxable income would be: an increase of $6,562.50. an increase of $1,812.50. an increase of $2,375.00. an increase of $4,750.00. an increase of $4,187.50. 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 2022 , cost his employer $31,500, including GST of $1,500 (no provincial sales tax was charged on the vehicle purchase). Mr. Brown drove the vehicle 45,000km during the year, of which 9,000km were for personal purposes and 36,000 for employment 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. Which one of the following amounts represents the minimum taxable benefit that Mr. Brown must include in his employment income for the use of this vehicle in 2022? $2,268. $4,859. $5,102