On October $1,2023,$ B$$s employer provided her with the use of a car. The car was purchased for $$38,000($including tax$).$ The employer will also pay for the operating expenses that are expected to be $$2,200$ annually. B will drive the car $2,500$ km per month of which $1,000$ km will be for employment purposes. What amount is included in B$$s employment income for tax purposes in $2023?$