Bob, an employee of BG Corporation, used a company-provided automobile the entire year. BG determined the annual lease value of the automobile to be $19,500. BG reimbursed no fuel expense and will use the lease value rule to determine the value of this fringe benefit. Bob drove the automobile 15,000 total miles (entirely in the United States), which included 3,500 miles for personal use. Although no fuel expense was provided, what amount must BG include separately in Bob's wages for the value of company-provided fuel for this auto?
a) $ 192.50
b) $ 825.00
c) $ 0.00
d) $1,500.00