On October 1, 2023, Cs employer provided him with the use of a car. The car was leased for a monthly cost of $1,000 (including tax). The employer will also pay for the operating expenses that are expected to be $2,200 annually. C will drive the car 2,500 km per month of which 1,000 km will be for employment purposes. What amount is included in Cs employment income for tax purposes in 2023