Ms$.$ Martha works with GMEL inc. and Company provides Martha with a luxury automobile. The automobile was purchased in late $2022$ for $$120,000,$ including GST and PST$.$ The automobile was used by Martha throughout $2023.$ During the year, she drove the vehicle a total of $102,000$ kilometers, of which $90,000$ were for employment purposes and $12,000$ for personal use. GME pays all operating and maintenance expenses, a total of $$23,000$ for the year. GME withheld $$1,200$ from her December salary to pay for her personal use of the automobile in $2023.$

Required:

Calculate Ms$.$ Martha's minimum $2023$ taxable benefit for the use of the automobile. Show all the calculations required.