On October$1,2024,$ B$\text{'}$s empipyer provided her with the use of a car. The car was purchased for $$45,000($including tax$).$ The employer

will also pay for the operating, expenses that are expected to be $$2,600$ annually. B will drive the car $1,500km$ per month of which $300$

km will be for emiployment purposes. What amount is included in B$\text{'}$s employment income for tax purposes in $2024?$