On October 1, 2022, C's employer provided him with the use of a car. The car was leased for a monthly cost of $950 (including tax). The employer will also pay for the operating expenses that are expected to be $2,400 annually. C will drive the car 2,000 km per month of which 600 km will be for employment purposes. What amount is included in C's employment income for tax purposes in 2022? +A