Practice question from ACCA for taxation

Rose is employed, and was provided with a hybrid electric company car on 1 July 2022. The car has a list price of £50,000, CO2 emissions of 39 grams per kilometre and an electric range of 52 miles. The employer also paid for road tax and insurance for the car, amounting to £800.

What is the amount of Rose’s taxable benefits for the tax year 2022-23?

£3,600
£3,800
£4,000
£3,000

Why the answer is 3000 but not 3800, shouldn’t 800 be included as benefit? Thanks a lot for helping ??