On September 1 of the current year, Teresa will have worked for A Ltd. for three years and will be entitled to a company car as of that date. For A Ltd. to purchase the car that Teresa wants they will have to pay $48,000, including tax. If the car is leased, the monthly lease cost will be $950, including tax. In either case, A Ltd. will pay all of the operating costs for the car which are expected to be $2,500 annually. Teresa anticipates that she will drive the car 2,000 km per month of which 200 km will be for employment purposes. Income tax reference: ITA 6(1)(e), (k), 6(2). Determine the amount to be included in Teresas employment income for the current year Case 1: if A Ltd. purchases the car