The cost of the automobile is $20,000 including HST. If the car is leased, the monthly lease payment is $500 including HST. The car is driven for a total of 26,000 km during 2022 and the operating costs for the year are $4,000. Assume the car is leased. It is used by the employee for 11 months of the year. In the other month, he was required to return the car to his employer's premises in accordance with company policy. He drives it for personal purposes for a total of 7,500 km and reimburses the employer $1,100 ($100 per month) for the use of the car. The minimum taxable benefit is: Question 14 options: $1,650