You started working as an employee on February $1.$ You lived in an apartment until May of that year, when you were finally able to purchase a new house. As part of your employment contract, you received a $$80,000$ housing loan on May $1$ at a rate of $2\%$ from your employer. You pay the interest portion of the loan on a monthly basis. The annual prescribed interest rates applicable to employee loans are as follows:

First quarter $5\%$

Second quarter $4\%$

Third quarter $3\%$

Fourth quarter $3\%$

What is your taxable benefit $($if any$)$ on the loan for using number of days $($assume there are $365$ days in the year$)?$

Question $5$ options:

Nothing$/$Nil

$1,074($rounded$)$

$267($rounded$)$

$671($rounded$)$