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On October 1 , 2 0 2 3 , B s employer provided her with the use of a car. The car was purchased for

On October 1,2023, Bs employer provided her with the use of a car. The car was purchased for $40,000(including tax). The employer will also pay for the operating expenses that are expected to be $2,400 annually. B will drive the car 2,000 km per month of which 600 km will be for employment purposes. What amount is included in Bs employment income for tax purposes in 2023?

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