The following facts relate to an employer provided automobile. Acquisition cost of automobile, including HST Replacement value of car at time of providing it to employee Capital cost allowance claimed by employer Personal use kilometers driven by employee during the year Total kilometers driven by employee during the year Number of months automobile was used by employee $40,000 $30,000 $12,000 3,500 km 31,000 km Requirement: Calculate the employee's minimum standby charge that must be reported as employment benefit in 2020