Sunrise Ltd. provides its executive director Surinder Singh with a company car. The car is leased for $700/month (including 13% HST and excluding insurance) and is made available to her for eight months. Sunrise Ltd. pays all the operating costs that amounted to $3,500 in 2023. Surinder drove 13,000 kilometers in 2023, of which 8,000 were for business. What is the minimum taxable benefit that must be included by Surinder in 2023?