T$.$ Adams commenced employment at Moana Sales Ltd$.$ on February $1,2023.$ He had lived in an apartment until May $2023,$ at which time he purchased a new house. Under the terms of his employment, he received a housing loan on May $1,2023$ of $$80,000$ at a interest rate of $2\%.$ He pays the interest on the loan on a monthly basis. Assume the $2023$ prescribed interest rates applicable to employee loans are as follows:

First quarter $5\%$

Second quarter $4\%$

Third quarter $3\%$

Fourth quarter $3\%$

What is T$.$ Adams' taxable benefit on the housing loan for $2023$ using number of days?

Nil.

$$670\mathrm{.}68.$

$$267\mathrm{.}40.$

$$2,147\mathrm{.}95.$

$$1,073\mathrm{.}97.$