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Smart Inc. provides Jenny with a company car. The car is leased for $ 8 0 0 / month ( including 1 3 % HST

Smart Inc. provides Jenny with a company car. The car is leased for $800/month (including 13% HST and excluding insurance) and was made available to her for nine months. Smart Inc. paid all of the operating costs which amounted to $5,500 in 2023. Jenny drove 19,000 kilometres in 2023 of which 10,000 were for business. What is the minimum taxable benefit that Jenny must include on her 2023 personal tax return?
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$5,759 rounded
$5,849 rounded
$4,319 rounded
$6,809 rounded

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