During 2023, Babco Corporation purchased a car for its employee Andrew, at a cost of $33036, including all taxes. Babco paid $2371 for the operating costs of the car during 2023. Andrew used the car for 10 months during the year and during the months of non-use, it was returned to Babco's premises. During the year, he drove the car a total of 19492 kilometers of which 13505 kilometers were for personal travel and the remainder was for employment-related use. Andrew reimbursed Babco $130 per month for the use of the car. Calculate the taxable benefit arising from the use of the car that Andrew must include in his employment income in 2023.