Assessable benefit of employee on acquisition of asset from an employer

This is part of a question from Kaplan relating to employment income called “Rita”

Qs. Rita is provided with a company car. It had a list price of $18500 when new in august 2011 and has a carbon dioxide emission rating of 182g/km. Daring Designs Limited paid for all the mileage travelled by Rita until 5 December 2014.

On 5 December 2014 the company discontinued the company car scheme and sold the car to Rita for $5000, its market value at that date.

Solution:

1) There is a car benefit for 8 months calculated as: 18500* ((180-95)/5)*1%+12%*(8/12)= 3,577

2) There is a fuel benefit of 21,700*29%*(8/12)= 4195

3) Acquisition of car:

Higher of ;

– M.V. at acquisition by employee = 5000 or
– Original M.V. at acquisition – benefit already taxed= 18500-3577 = 14923 -5000(already paid by the employee)

Now the issue I have is that the solution in Kaplan does not include the benefit derived by the employee when acquiring the car. I don’t understand why. Please help