Throughout 2021, X Ltd. provided Mary with a company-leased car for employment purposes but paid none of his car related operating costs. The manufacturers list price of the car was $38,000, including HST. During the year Mary drove a total of 40,000 kilometres of which 30,000 were in the course of employment.

X Ltds monthly lease payments were $1,100 including HST.

Which of the following is Marys taxable benefits in relation to the car?

a. $4,399

b. $4,550

c. $2,200

d. $3,300.