Sylvester owns and operates an unincorporated pizza business that delivers pizza to customers. Three years ago, he acquired an automobile for $30,000 to provide delivery service. Recently, Sylvester hired an employee who prefers to use his personal automobile to make the deliveries. Thus, Sylvester decided to permit his 18-year-old daughter to use the automobile for her personal use. The automobile’s adjusted basis is $12,300 and its FMV is $15,200. What tax issues should Sylvester consider?