bpp qtn 47

this is the qtn.

john is employed by zebra plc. he was provided with a comp for private use on 6 nov 2023. the market value of the comp when first provided to an employee for private use was 3600 nd the comp had a market value of 2000 when first provided to john for private use. zebra plc gave the comp to john on 5 apr when it had a market value of 1000.

see here we need to calculate higher of mv when gifted nd mv when given for private use-any amt taxed till gifted right

here for mv when first given for use i took the value of 2000 bcoz on that date it was first given to john. but in solution they took 3600 . y so? like 3600 is on the date given to some other employee right, i thought we shld consider the date when actually given to john?