On October 1, 2020, Bs 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 2500 km per month of which 1,000 km will be for employment purposes. What amount is included in Bs employment income for tax purposes in 2020?