On January 1st of the current year, Mary was provided with a company-owned automobile for her use. She drove the car 1600 kilometres per month for employment-related driving and 400 kilometres per month for personal use. The automobile was purchased by her employer for $38,000 + HST (13%) of $4,940 for a total purchase price of $42,940. Mary is responsible for all of the costs of operating the car, including insurance. What is the taxable benefit, rounded to the nearest dollar, to Mary for the current year in respect of this automobile?

Group of answer choices

(C) $2,473

(A) $2,188

(B) $3,092

(D) $2,082