Ms. Sarah Wexler is provided with a car by her employer. It is leased by the employer for $728 per month. During 2020, Ms. Wexler uses the car for 10 months. During the other 2 months, the employer requires that it be returned to their premises. She drives the car 76,000 kilometers during this period, of which 23,000 are for personal use.

Required: Calculate Ms. Wexler's minimum taxable benefit for the use of the automobile