Throughout 2020-21, Miranda is provided with a petrol-engined motor car (113g/km) which was first registered in 2019.

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Throughout 2020-21, Miranda is provided with a petrol-engined motor car (113g/km) which was first registered in 2019. Her employer pays all running costs. The cost of the petrol used for private motoring is £1,795. Calculate the taxable fuel benefit arising in 2020-21 if the amount that Miranda reimburses to her employer for the cost of private fuel is:

(a) £nil

(b) £1,795

(c) £1,750

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