course: Basic Taxation for Financial Management

D is provided with the use of her employer's car throughout the current year. The car was purchased for $40,000 (including tax). The employer also pays for the operating expenses that are $2,200 annually. D drove the car 10,000 km for employment purposes and 9,000 km for personal use. What is the minimum amount to be included in D's employment income for tax purposes in the current year, 2022?