When the automobile is used more than 50% for employment, the taxable benefit is the lesser of which two amounts?

• A. Personal kilometers x $0.29/km and Half of the standby charge
• B. Personal kilometers x $0.29/km and a fixed amount
• C. Personal kilometers x $0.29/km or Half of the standby charge
• D. Lesser of Personal kilometers x $0.29/km or Half of the standby charge

Answer: (D)