The employer provided Mr. Roly with a Diesel car which is meeting the standard for the year 2019/20. The list price of the car is 18,000. It has a Co2 emission rate of 118 grams per km. How much is the taxable benefit for the use of car as per UK Tax Rules, assume that the Mr. Roly had contributed 2,700 towards use of the car?

a.

2,160

b.

5,580

c.

4,860

d.

2,880