Caroline was provided with a company car by her employer on 1 April 2023.  The diesel car, which does not meet the RDE2 standards, has a list price of £42,000 and CO2 emissions of 142g/km.  Caroline paid a capital contribution of £2,000 towards the car.  Caroline is not provided with fuel for private purposes.

What is the taxable benefit for Caroline for the tax year 2023/24 in respect of the car?