Fringe Benefits: Appendix C – Car Fringe Benefit Calculator

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Appendix C – Car Fringe Benefit Calculator

On the following pages you will find a simple-to-use calculator to help you calculate the fringe benefit value of a car. There are six tables in total – four for cars more than six years old and four for cars less than six years old. The variations are related to the major factors affecting the fringe benefit value:

  • Age of car – more or less than 6 years old
  • Fuel – paid by employer or not
  • Point to point use – IRD approved for point to point use or not
Table Code Table Description
LESS THAN 6 YEARS OLD
1 CWFN Car provided by Employer with fuel paid by Employer
2 CWFPN Car provided by Employer with fuel paid by Employer – approved for heavy point to point use
3 CNFN Car provided by Employer without fuel
4 CNFPN Car provided by Employer without fuel – approved for heavy point to point use
MORE THAN 6 YEARS OLD
5 CWFO Car provided by Employer with fuel paid by Employer
6 CWFPO Car provided by Employer with fuel paid by Employer – approved for heavy point to point use
7 CNFO Car provided by Employer without fuel
8 CNFPO Car provided by Employer without fuel – approved for heavy point to point use

To calculate the fringe benefit value of the vehicle using these tables follow these steps:

  • Step 1 – Establish the list price of the vehicle when purchased
  • Step 2 – Locate the table to use from the descriptions shown above
  • Step 3 – Locate the ‘thousands’ value in the vertical column and the ‘lower fifty’ in the horizontal row. The fringe benefit value is the figure shown at the intersection of these values.

Example

If the car has a list price of Lm8,140, is less than six years old and is provided with fuel but is not approved for heavy point to point use then the table to be used is CWFN.

The annual fringe benefit value of the car is as shown at the intersection of the Lm8,000 and Lm100 mark ie
Lm745. Therefore the employee’s annual salary is inflated by Lm745 for FSS deduction purposes.

0 50 100 150
0 0 3 7 10
1000 69 72 76 79
2000 138 141 145 148
3000 207 210 214 217
4000 276 279 283 286
5000 345 348 352 355
6000 414 417 421 424
7000 483 649 653 658
8000 736 741 745 750
9000 828 1041 1047 1052

1. CWFN ▴ CAR WITH FUEL ▾ LESS THAN 6 YEARS OLD

0 50 100 150 200 250 300 350 400 450
0 0 3 7 10 14 17 21 24 28 31
1000 69 72 76 79 83 86 90 93 97 100
2000 138 141 145 148 152 155 159 162 166 169
3000 207 210 214 217 221 224 228 231 235 238
4000 276 279 283 286 290 290 297 300 304 307
5000 345 348 352 355 359 362 366 369 373 376
6000 414 417 421 424 428 431 435 438 442 445
7000 483 649 653 658 662 667 672 676 681 685
8000 736 741 745 750 754 759 764 768 773 777
9000 828 1041 1047 1052 1058 1064 1070 1075 1081 1087
10000 1150 1156 1162 1167 1173 1179 1185 1190 1196 1202
11000 1265 1271 1277 1282 1288 1294 1300 1305 1311 1317
12000 1380 1627 1634 1640 1647 1654 1661 1667 1674 1681
13000 1755 1762 1769 1775 1782 1789 1796 1802 1809 1816
14000 1890 2086 2094 2101 2109 2116 2124 2131 2138 2146
15000 2228 2235 2242 2250 2257 2265 2272 2279 2287 2294
16000 2376 2383 2391 2398 2406 2413 2421 2428 2435 2443
17000 2525 2532 2539 2547 2554 2562 2569 2576 2584 2591
18000 2673 2680 2688 2695 2703 2710 2718 2725 2732 2740
19000 2822 2829 2836 2844 2851 2859 2866 2873 2881 2888
20000 2970 3248 3256 3264 3272 3281 3289 3297 3305 3313
21000 3402 3410 3418 3426 3434 3443 3451 3459 3467 3475
22000 3564 3582 3580 3588 3596 3605 3613 3621 3629 3637
23000 3726 3734 3742 3750 3758 3767 3775 3783 3791 3799
24000 3888 3896 3904 3912 3920 3929 3937 3945 3953 3961
25000 4050 4058 4066 4074 4082 4091 4099 4107 4115 4123
26000 4212 4220 4228 4236 4244 4253 4261 4269 4277 4285
27000 4374 4382 4390 4398 4406 4415 4423 4431 4439 4447
28000 4536 4544 4552 4560 4568 4577 4585 4593 4601 4609
29000 4698 4706 4714 4722 4730 4739 4747 4755 4763 4771
30000 4860 4868 4876 4884 4892 4901 4909 4917 4925 4933

2. CWFPN ▴ CAR WITH FUEL ▴ LESS THAN 6 YEARS OLD ▴ APPROVED FOR POINT-TO-POINT USE

0 50 100 150 200 250 300 350 400 450
0 0 2 5 7 9 12 14 16 18 21
1000 46 48 51 53 55 58 60 62 64 67
2000 92 94 97 99 101 104 106 108 110 113
3000 138 140 143 145 147 150 152 154 156 159
4000 184 186 189 191 193 196 198 200 202 205
5000 230 232 235 237 239 242 244 246 248 251
6000 276 278 281 283 285 288 290 292 294 297

FRINGE BENEFITS – CATEGORY 1 – CARS

ANNUAL AMOUNT OF TAXABLE FRINGE BENEFIT

500 550 600 650 700 750 800 850 900 950
35 38 41 45 48 52 55 59 62 66 0
104 107 110 114 117 121 124 128 131 135 1000
173 176 179 183 186 190 193 197 200 204 2000
242 245 248 252 255 259 262 266 269 273 3000
311 314 317 321 324 328 331 335 338 342 4000
380 383 386 390 393 397 400 404 407 411 5000
449 452 455 459 462 466 469 473 476 480 6000
690 695 699 704 708 713 718 722 727 731 7000
782 787 791 796 800 805 810 814 819 823 8000
1093 1098 1104 1110 1116 1121 1127 1133 1139 1144 9000
1208 1213 1219 1225 1231 1236 1242 1248 1254 1259 10000
1323 1328 1334 1340 1346 1351 1357 1363 1369 1374 11000
1688 1694 1701 1708 1715 1721 1728 1735 1742 1748 12000
1823 1829 1836 1843 1850 1856 1863 1870 1877 1883 13000
2153 2161 2168 2176 2183 2190 2198 2205 2213 2220 14000
2302 2309 2317 2324 2331 2339 2346 2354 2361 2369 15000
2450 2458 2465 2473 2480 2487 2495 2502 2510 2517 16000
2599 2606 2614 2621 2628 2636 2643 2651 2658 2666 17000
2747 2755 2762 2770 2777 2784 2792 2799 2807 2814 18000
2896 2903 2911 2918 2925 2933 2940 2948 2955 2963 19000
3321 3329 3337 3345 3353 3362 3370 3378 3386 3394 20000
3483 3491 3499 3507 3515 3524 3532 3540 3548 3556 21000
3645 3653 3661 3669 3677 3686 3694 3702 3710 3718 22000
3807 3815 3823 3831 3839 3848 3856 3864 3872 3880 23000
3969 3977 3985 3993 4001 4010 4018 4026 4034 4042 24000
4131 4139 4147 4155 4163 4172 4180 4188 4196 4204 25000
4293 4301 4309 4317 4325 4334 4342 4350 4358 4366 26000
4455 4463 4471 4479 4487 4496 4504 4512 4520 4528 27000
4617 4625 4633 4641 4649 4658 4666 4674 4682 4690 28000
4779 4787 4795 4803 4811 4820 4828 4836 4844 4852 29000
4941 4949 4957 4965 4973 4982 4990 4998 5006 5014

 

500 550 600 650 700 750 800 850 900 950
23 25 28 30 32 35 37 39 41 44 0
69 71 74 76 78 81 83 85 87 90 1000
115 117 120 122 124 127 129 131 133 136 2000
161 163 166 168 170 173 175 177 179 182 3000
207 209 212 214 216 219 221 223 225 228 4000
253 255 258 260 262 265 267 269 271 274 5000
299 301 304 306 308 311 313 315 317 320 6000

3. CNFN▴ CAR NO FUEL ▴ LESS THAN 6 YEARS OLD

0 50 100 150 200 250 300 350 400 450
0 0 3 6 9 12 15 18 21 24 27
1000 60 63 66 69 72 75 78 81 84 87
2000 120 123 126 129 132 135 138 141 144 147
3000 180 183 186 189 192 195 198 201 204 207
4000 240 243 246 249 252 255 258 261 264 267
5000 300 303 306 309 312 315 318 321 324 327
6000 360 363 366 369 372 375 378 381 384 387
7000 420 564 568 572 576 580 584 588 592 596
8000 640 644 648 652 656 660 664 668 672 676
9000 720 905 910 915 920 925 930 935 940 945
10000 1000 1005 1010 1015 1020 1025 1030 1035 1040 1045
11000 1100 1105 1110 1115 1120 1125 1130 1135 1140 1145
12000 1200 1326 1331 1337 1342 1348 1353 1359 1364 1370
13000 1430 1436 1441 1447 1452 1458 1463 1469 1474 1480
14000 1540 1700 1706 1712 1718 1724 1730 1736 1742 1748
15000 1815 1821 1827 1833 1839 1845 1851 1857 1863 1869
16000 1936 1942 1948 1954 1960 1966 1972 1978 1984 1990
17000 2057 2063 2069 2075 2081 2087 2093 2099 2105 2111
18000 2178 2184 2190 2196 2202 2208 2214 2220 2226 2232
19000 2299 2305 2311 2317 2323 2329 2335 2341 2347 2353
20000 2420 2647 2653 2660 2666 2673 2680 2686 2693 2699
21000 2772 2779 2785 2792 2798 2805 2812 2818 2825 2831
22000 2904 2911 2917 2924 2930 2937 2944 2950 2957 2963
23000 3036 3043 3049 3056 3062 3069 3076 3082 3089 3095
24000 3168 3175 3181 3188 3194 3201 3208 3214 3221 3227
25000 3300 3307 3313 3320 3326 3333 3340 3346 3353 3359
26000 3432 3439 3445 3452 3458 3465 3472 3478 3485 3491
27000 3564 3571 3577 3584 3590 3597 3604 3610 3617 3623
28000 3696 3703 3709 3716 3722 3729 3736 3742 3749 3755
29000 3828 3835 3841 3848 3854 3861 3868 3874 3881 3887
30000 3960 3967 3973 3980 3986 3993 4000 4006 4013 4019

4. CNFPN▴ CAR NO FUEL ▴ LESS THAN 6 YEARS OLD ▴ APPROVED FOR POINT-TO-POINT USE

0 50 100 150 200 250 300 350 400 450
0 0 2 4 6 8 10 12 14 16 18
1000 40 42 44 46 48 50 52 54 56 58
2000 80 82 84 86 88 90 92 94 96 98
3000 120 122 124 126 128 130 132 134 136 138
4000 160 162 164 166 168 170 172 174 176 178
5000 200 202 204 206 208 210 212 214 216 218
6000 240 242 244 246 248 250 252 254 256 258

FRINGE BENEFITS – CATEGORY 1 – CARS

ANNUAL AMOUNT OF TAXABLE FRINGE BENEFIT

500 550 600 650 700 750 800 850 900 950
30 33 36 39 42 45 48 51 54 57 0
90 93 96 99 102 105 108 111 114 117 1000
150 153 156 159 162 165 168 171 174 177 2000
210 213 216 219 222 225 228 231 234 237 3000
270 273 276 279 282 285 288 291 294 297 4000
330 333 336 339 342 345 348 351 354 357 5000
390 393 396 399 402 405 408 411 414 417 6000
600 604 608 612 616 620 624 628 632 636 7000
680 684 688 692 696 700 704 708 712 716 8000
950 955 960 965 970 975 980 985 990 995 9000
1050 1055 1060 1065 1070 1075 1080 1085 1090 1095 10000
1150 1155 1160 1165 1170 1175 1180 1185 1190 1195 11000
1375 1381 1386 1392 1397 1403 1408 1414 1419 1425 12000
1485 1491 1496 1502 1507 1513 1518 1524 1529 1535 13000
1755 1761 1767 1773 1779 1785 1791 1797 1803 1809 14000
1876 1882 1888 1894 1900 1906 1912 1918 1924 1930 15000
1997 2003 2009 2015 2021 2027 2033 2039 2045 2051 16000
2118 2124 2130 2136 2142 2148 2154 2160 2166 2172 17000
2239 2245 2251 2257 2263 2269 2275 2281 2287 2293 18000
2360 2366 2372 2378 2384 2390 2396 2402 2408 2414 19000
2706 2713 2719 2726 2732 2739 2746 2752 2759 2765 20000
2838 2845 2851 2858 2864 2871 2878 2884 2891 2897 21000
2970 2977 2983 2990 2996 3003 3010 3016 3023 3029 22000
3102 3109 3115 3122 3128 3135 3142 3148 3155 3161 23000
3234 3241 3247 3254 3260 3267 3274 3280 3287 3293 24000
3366 3373 3379 3386 3392 3399 3406 3412 3419 3425 25000
3498 3505 3511 3518 3524 3531 3538 3544 3551 3557 26000
3630 3637 3643 3650 3656 3663 3670 3676 3683 3689 27000
3762 3769 3775 3782 3788 3795 3802 3808 3815 3821 28000
3894 3901 3907 3914 3920 3927 3934 3940 3947 3953 29000
4026 4033 4039 4046 4052 4059 4066 4072 4079 4085 30000

 

500 550 600 650 700 750 800 850 900 950
20 22 24 26 28 30 32 34 36 38 0
60 62 64 66 68 70 72 74 76 78 1000
100 102 104 106 108 110 112 114 116 118 2000
140 142 144 146 148 150 152 154 156 158 3000
180 182 184 186 188 190 192 194 196 198 4000
220 222 224 226 228 230 232 234 236 238 5000
260 262 264 266 268 270 272 274 276 278 6000

5. CWFO▴ CAR WITH FUEL ▴ MORE THAN 6 YEARS OLD

0 50 100 150 200 250 300 350 400 450
0 0 2 5 7 10 12 14 17 19 22
1000 48 50 53 55 58 60 62 65 67 70
2000 96 98 101 103 106 108 110 113 115 118
3000 144 146 149 151 154 156 158 161 163 166
4000 192 194 197 199 202 204 206 209 211 214
5000 240 242 245 247 250 252 254 257 259 262
6000 288 290 293 295 298 300 302 305 307 310
7000 336 451 454 458 461 464 467 470 474 477
8000 512 515 518 522 525 528 531 534 538 541
9000 576 724 728 732 736 740 744 748 752 756
10000 800 804 808 812 816 820 824 828 832 836
11000 880 884 888 892 896 900 904 908 912 916
12000 960 1205 1210 1215 1220 1225 1230 1235 1240 1245
13000 1300 1305 1310 1315 1320 1325 1330 1335 1340 1345
14000 1400 1546 1551 1557 1562 1568 1573 1579 1584 1590
15000 1650 1656 1661 1667 1672 1678 1683 1689 1694 1700
16000 1760 1766 1771 1777 1782 1788 1793 1799 1804 1810
17000 1870 1876 1881 1887 1892 1898 1903 1909 1914 1920
18000 1980 1986 1991 1997 2002 2008 2013 2019 2024 2030
19000 2090 2096 2101 2107 2112 2118 2123 2129 2134 2140
20000 2200 2406 2412 2418 2424 2430 2436 2442 2448 2454
21000 2520 2526 2532 2538 2544 2550 2556 2562 2568 2574
22000 2640 2646 2652 2658 2664 2670 2676 2682 2688 2694
23000 2760 2766 2772 2778 2784 2790 2796 2802 2808 2814
24000 2880 2886 2892 2898 2904 2910 2916 2922 2928 2934
25000 3000 3006 3012 3018 3024 3030 3036 3042 3048 3054
26000 3120 3126 3132 3138 3144 3150 3156 3162 3168 3174
27000 3240 3246 3252 3258 3264 3270 3276 3282 3288 3294
28000 3360 3366 3372 3378 3384 3390 3396 3402 3408 3414
29000 3480 3486 3492 3498 3504 3510 3516 3522 3528 3534
30000 3600 3606 3612 3618 3624 3630 3636 3642 3648 3654

6. CWFPO▴ CAR WITH FUEL ▴ MORE THAN 6 YEARS OLD ▴ APPROVED FOR POINT-TO-POINT USE

0 50 100 150 200 250 300 350 400 450
0 0 2 3 5 6 8 10 11 13 14
1000 32 34 35 37 38 40 42 43 45 46
2000 64 66 67 69 70 72 74 75 77 78
3000 96 98 99 101 102 104 106 107 109 110
4000 128 130 131 133 134 136 138 139 141 142
5000 160 162 163 165 166 168 170 171 173 174
6000 192 194 195 197 198 200 202 203 205 206

FRINGE BENEFITS – CATEGORY 1 – CARS

ANNUAL AMOUNT OF TAXABLE FRINGE BENEFIT

500 550 600 650 700 750 800 850 900 950
24 26 29 31 34 36 38 41 43 46 0
72 74 77 79 82 84 86 89 91 94 1000
120 122 125 127 130 132 134 137 139 142 2000
168 170 173 175 178 180 182 185 187 190 3000
216 218 221 223 226 228 230 233 235 238 4000
264 266 269 271 274 276 278 281 283 286 5000
312 314 317 319 322 324 326 329 331 334 6000
480 483 486 490 493 496 499 502 506 509 7000
544 547 550 554 557 560 563 566 570 573 8000
760 764 768 772 776 780 784 788 792 796 9000
840 844 848 852 856 860 864 868 872 876 10000
920 924 928 932 936 940 944 948 952 956 11000
1250 1255 1260 1265 1270 1275 1280 1285 1290 1295 12000
1350 1355 1360 1365 1370 1375 1380 1385 1390 1395 13000
1595 1601 1606 1612 1617 1623 1628 1634 1639 1645 14000
1705 1711 1716 1722 1727 1733 1738 1744 1749 1755 15000
1815 1821 1826 1832 1837 1843 1848 1854 1859 1865 16000
1925 1931 1936 1942 1947 1953 1958 1964 1969 1975 17000
2035 2041 2046 2052 2057 2063 2068 2074 2079 2085 18000
2145 2151 2156 2162 2167 2173 2178 2184 2189 2195 19000
2460 2466 2472 2478 2484 2490 2496 2502 2508 2514 20000
2580 2586 2592 2598 2604 2610 2616 2622 2628 2634 21000
2700 2706 2712 2718 2724 2730 2736 2742 2748 2754 22000
2820 2826 2832 2838 2844 2850 2856 2862 2868 2874 23000
2940 2946 2952 2958 2964 2970 2976 2982 2988 2994 24000
3060 3066 3072 3078 3084 3090 3096 3102 3108 3114 25000
3180 3186 3192 3198 3204 3210 3216 3222 3228 3234 26000
3300 3306 3312 3318 3324 3330 3336 3342 3348 3354 27000
3420 3426 3432 3438 3444 3450 3456 3462 3468 3474 28000
3540 3546 3552 3558 3564 3570 3576 3582 3588 3594 29000
3660 3666 3672 3678 3684 3690 3696 3702 3708 3714 30000

 

500 550 600 650 700 750 800 850 900 950
16 18 19 21 22 24 26 27 29 30 0
48 50 51 53 54 56 58 59 61 62 1000
80 82 83 85 86 88 90 91 93 94 2000
112 114 115 117 118 120 122 123 125 126 3000
144 146 147 149 150 152 154 155 157 158 4000
176 178 179 181 182 184 186 187 189 190 5000
208 210 211 213 214 216 218 219 221 222 6000

7. CNFO▴ CAR NO FUEL ▴ MORE THAN 6 YEARS OLD

0 50 100 150 200 250 300 350 400 450
0 0 2 4 6 8 10 12 14 16 18
1000 39 41 43 45 47 49 51 53 55 57
2000 78 80 82 84 86 88 90 92 94 96
3000 117 119 121 123 125 127 129 131 133 135
4000 156 158 160 162 164 166 168 170 172 174
5000 195 197 199 201 203 205 207 209 211 213
6000 234 236 238 240 242 244 246 248 250 252
7000 273 367 369 372 374 377 380 382 385 387
8000 416 419 421 424 426 429 432 434 437 439
9000 468 588 592 595 598 601 605 608 611 614
10000 650 653 657 660 663 666 670 673 676 679
11000 715 718 722 725 728 731 735 738 741 744
12000 780 904 908 911 915 919 923 926 930 934
13000 975 979 983 986 990 994 998 1001 1005 1009
14000 1050 1159 1163 1167 1172 1176 1180 1184 1188 1192
15000 1238 1242 1246 1250 1254 1258 1262 1266 1271 1275
16000 1320 1324 1328 1332 1337 1341 1345 1349 1353 1357
17000 1403 1407 1411 1415 1419 1423 1427 1431 1436 1440
18000 1485 1489 1493 1497 1502 1506 1510 1514 1518 1522
19000 1568 1572 1576 1580 1584 1588 1592 1596 1601 1605
20000 1650 1805 1809 1814 1818 1823 1827 1832 1836 1841
21000 1890 1895 1899 1904 1908 1913 1917 1922 1926 1931
22000 1980 1985 1989 1994 1998 2003 2007 2012 2016 2021
23000 2070 2075 2079 2084 2088 2093 2097 2102 2106 2111
24000 2160 2165 2169 2174 2178 2183 2187 2192 2196 2201
25000 2250 2255 2259 2264 2268 2273 2277 2282 2286 2291
26000 2340 2345 2349 2354 2358 2363 2367 2372 2376 2381
27000 2430 2435 2439 2444 2448 2453 2457 2462 2466 2471
28000 2520 2525 2529 2534 2538 2543 2547 2552 2556 2561
29000 2610 2615 2619 2624 2628 2633 2637 2642 2646 2651
30000 2700 2705 2709 2714 2718 2723 2727 2732 2736 2741

8. CNFPO ▴ CAR NO FUEL ▴ MORE THAN 6 YEARS OLD ▴ APPROVED FOR POINT-TO-POINT USE

0 50 100 150 200 250 300 350 400 450
0 1 3 4 5 7 8 9 10 12 13
1000 26 27 29 30 31 33 34 35 36 38
2000 52 53 55 56 57 59 60 61 62 64
3000 78 79 81 82 83 85 86 87 88 90
4000 104 105 107 108 109 111 112 113 114 116
5000 130 131 133 134 135 137 138 139 140 142
6000 156 157 159 160 161 163 164 165 166 168

FRINGE BENEFITS – CATEGORY 1 – CARS

ANNUAL AMOUNT OF TAXABLE FRINGE BENEFIT

500 550 600 650 700 750 800 850 900 950
20 21 23 25 27 29 31 33 35 37 0
59 60 62 64 66 68 70 72 74 76 1000
98 99 101 103 105 107 109 111 113 115 2000
137 138 140 142 144 146 148 150 152 154 3000
176 177 179 181 183 185 187 189 191 193 4000
215 216 218 220 222 224 226 228 230 232 5000
254 255 257 259 261 263 265 267 269 271 6000
390 393 395 398 400 403 406 408 411 413 7000
442 445 447 450 452 455 458 460 463 465 8000
618 621 624 627 631 634 637 640 644 647 9000
683 686 689 692 696 699 702 705 709 712 10000
748 751 754 757 761 764 767 770 774 777 11000
938 941 945 949 953 956 960 964 968 971 12000
1013 1016 1020 1024 1028 1031 1035 1039 1043 1046 13000
1196 1200 1205 1209 1213 1217 1221 1225 1229 1233 14000
1279 1283 1287 1291 1295 1299 1304 1308 1312 1316 15000
1361 1365 1370 1374 1378 1382 1386 1390 1394 1398 16000
1444 1448 1452 1456 1460 1464 1469 1473 1477 1481 17000
1526 1530 1535 1539 1543 1547 1551 1555 1559 1563 18000
1609 1613 1617 1621 1625 1629 1634 1638 1642 1646 19000
1845 1850 1854 1859 1863 1868 1872 1877 1881 1886 20000
1935 1940 1944 1949 1953 1958 1962 1967 1971 1976 21000
2025 2030 2034 2039 2043 2048 2052 2057 2061 2066 22000
2115 2120 2124 2129 2133 2138 2142 2147 2151 2156 23000
2205 2210 2214 2219 2223 2228 2232 2237 2241 2246 24000
2295 2300 2304 2309 2313 2318 2322 2327 2331 2336 25000
2385 2390 2394 2399 2403 2408 2412 2417 2421 2426 26000
2475 2480 2484 2489 2493 2498 2502 2507 2511 2516 27000
2565 2570 2574 2579 2583 2588 2592 2597 2601 2606 28000
2655 2660 2664 2669 2673 2678 2682 2687 2691 2696 29000
2745 2750 2754 2759 2763 2768 2772 2777 2781 2786 30000

 

500 550 600 650 700 750 800 850 900 950
14 16 17 18 20 21 22 23 25 0
39 40 42 43 44 46 47 48 49 51 1000
65 66 68 69 70 72 73 74 75 77 2000
91 92 94 95 96 98 99 100 101 103 3000
117 118 120 121 122 124 125 126 127 129 4000
143 144 146 147 148 150 151 152 153 155 5000
169 170 172 173 174 176 177 178 179 181 6000