Ms. Malini Shamir is provided with an automobile by her employer. The employer acquired the automobile in 2021 for $40000, plus $3000 tax. During 2022, Ms. Shamir drives the automobile a total of 48,000 kilometers. Employment use accounted for 28000 kilometers, and 20000 were for personal use. The automobile is available to Ms. Shamir throughout the entire year. Calculate Ms. Shamirs minimum 2022 taxable automobile employment benefit.