Klaxton Inc. provides an automobile to Ms. Roxanne Smith for her to use in carrying out her employment duties. Ms. Smith is given full possession of the automobile and is allowed to use it for personal purposes. The automobile was available to Ms. Smith for 11 months of the year. The automobile was purchased in 2021 for $42,000. In 2023, Ms. Smith drove the automobile 48,000 kilometers. Personal use during the year was 4,000 kilometers and employment use 44,000 kilometers. The company paid for all of the operating expenses. These expenses totaled $9,850 in 2023. Required: Indicate the minimum taxable automobile benefit.