Rowan M$.$ Is a sales employee of Carefree Pools and Spas, Incorporated. In $2023,$ he was Issued a company car with a falr market value of $$35,000$ and drove a total of $22,000$ miles; used the car for $3,100$ miles for personal use; and the employer paid for fuel, charging Rowan $5\mathrm{.}5$ cents per mile.

Requlred:

Under the lease$-$value rule, what is the amount that must be added to Rowan's gross pay for $2023?($Use the following table for lease values.$)$

Note: Round "Employer Charge Per Mile" to $3$ decimal places. Round other Intermedlate calculatlons and final answers to $2$ decimal place.

Lease values

$\backslash$table$[[(1)$ Automobile FMV$,(2)$ Annual Lease$],[$$$0$ to $999,$$$600$