The cost of a car is $20,000. The car is driven for a total of 26,000 km during 2020 and its operating costs for the year are $4,000. It was used by an employee for the whole year. She drives it for personal purposes for a total of 9,000 km. She paid the employer a $100 per month to compensate him for using the car personally. What is the minimum taxable benefit?