The questions below are based on the following information: 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 26,000km 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 7,500km and reimburses the employer $1,100($100 per month) for the use of the car. The minimum taxable benefit is: $2,160. $1,150. $1,800. $2,250. $1,964. $2,455. $3.240. $4,800. $4,752. Mr. Brown's employer provides him with an automobile for his personal use, and pays all operating costs for that vehicle. The vehicle, used by Mr. Brown throughout 2022 , cost his employer $31,500, including GST of $1,500 (no provincial sales tax was charged on the vehicle purchase). Mr. Brown drove the vehicle 45,000km during the year, of which 9,000km were for personal purposes and 36,000 for employment purposes. His employer paid $7,750 in operating costs for the year. Mr. Brown paid nothing to his employer for the use of the vehicle. Which one of the following amounts represents the minimum taxable benefit that Mr. Brown must include in his employment income for the use of this vehicle in 2022? $2,268. $4,859. $5,102. $5,831