On October 1, 2020, B's employer provided her with the use of a car. The car was purchased for $42000 (including tax). The employer will also pay for the operating expenses that are expected to be $2500 annually. B will drive the car 1800km per month of which 800km will be for employment purposes. What amount is included in B's employment income for tax purposes in 2020?

Answer is not $1111.11 or $1388.89