Ms. Martha Y is employed by Dream Inc. and drives the company car for both personal and business purposes. When she is not using it for employment or personal use, it must be returned to the company's premises so that it can be used by other employees. The automobile was purchased in 2020 for $32,000 and, during the years 2020, 2021, and 2022, the Company claimed maximum CCA. During 2022, Ms. Y drove the car 18,000 kilometres, with the Company paying for all of the operating costs. These costs totalled $11,650 during the year. Required: Ignore all GST/PST & HST implications. Indicate the minimum automobile benefit in each of the following Cases: Case A - The car was available for 10 months of the year. Personal use during the year totals 4,000 kilometres, and employment use - 14,000 kilometers. Case B- The car was available for 8 months of the year. Personal use during the year totals 10,000 kilometres with 4,000 kilometres of employment use.