On 30 June 2011 Josie Jones, aged 42, ceased self-employment as a graphic designer. On 1 August 2011 she commenced employment with Typo plc as a creative director. The following information is available for the tax year 2011–12:

Employment
(5) During the period from 1 October 2011 to 5 April 2012, Typo plc provided Josie with a diesel powered motor car with an official CO2 emission rate of 149 grams per kilometre. The motor car, which has a list price of £14,400, cost Typo plc £13,900. Typo plc does not provide Josie with any fuel for private journeys.

Required:
What are the taxable benefit values to be included in the income Tax Computation?

Car benefit percentage

The base level of CO2 emissions is 125 grams per kilometre.

A rate of 5% applies to petrol cars with CO2 emissions of 75 grams per kilometre or less, and a rate of 10% applies
where emissions are between 76 and 120 grams per kilometre.