On September 1 of the current year, Teresa Chang will have worked for A Ltd. for three years and will be entitled to a company car as of that date. A Ltd will have to pay $48,000, including tax, to purchase the car that Teresa wants. If the car is leased, the monthly lease cost will be $950, including tax. In either case, A Ltd. will pay all of the operating costs for the car, which are expected to be $2,500 annually. Teresa anticipates that she will drive the car 2,000 km per month, of which 200 km will be for employment purposes. 

(a) Determine the amount to be included in Teresa’s employment income for the current year, 2022, if 

(i) A Ltd. purchases the car, 

(ii) A Ltd. leases the car. 

(b) Teresa drives the car 12,000 km for employment purposes and 8,000 km for personal use in 2023. Determine the amount to be included in her income for tax purposes in 2023, assuming A Ltd. purchases the car.