The cost of the automobile is $20,000 including HST. The car is driven for a total of 26,000 km during 2021 and the operating costs for the year are $4,000. Assume the car is purchased. It is used by the employee for 10 months of the year. In the other months, he was required to return the car to his employer's premises per company policy. He drives it for personal purposes for a total of 11,000 km. The minimum taxable benefit is: O a. $3,959. O b. $2,250. . $3,300. O d. $1,650.