On October 1, 2023, B's employer provided her with the use of a car. The car was purchased for $42,000 (including tax). The employer will also pay for the operating expenses that are expected to be $2,500 annually. B will drive the car 1,800km per month of which 800 km will be for employment purposes. What amount is included in B's employment income for tax purposes in 2023 ? $