Ms. Sharon Herzog is employed with a large, publicly traded company. Her employment duties require her to travel and the employer provides her with an automobile. Sharon is allowed to use the automobile for personal use. However, there are some periods during the year when she does not need the car for employment purposes and during these periods she is required to return the car to her employer's premises where it can be used by other employees. The car that she will use was purchased by her employer in 2019 for $45,200, including $5,200 in HST. During the years 2019 and 2020, the company claimed maximum CCA. During 2021, Sharon drove the car a total of 37,000 kilometers. The company pays all of her operating costs which, during 2021 totaled $11,340. Required: Indicate the minimum automobile benefit in each of the following independent Cases: Case 1 The car is available for 9 months of the year. Personal use during the year totals 6,000 kilometers with 31,000 kilometers for employment purposes. Case 2 - The car is available for 11 months of the year. Personal use during the year totals 28,000 kilometers with 9,000 kilometers for employment purposes. Case 3 The car is available for 7 months of the year. Employment use during the totals 18,600 kilometers and personal use 18,400 kilometers. year