3. Alicia works as a procurement officer at Supplies n Provisions (S&P), a big retail business with Australia-wide operations. S&P purchases most of its supplies from big wholesale firms. When S&P runs short of supplies, it also procures goods from another retailer The Provider at short notices. At the time of making purchases from The Provider, Alicia uses the loyalty program card of the seller and accumulates free points. The membership fee ($200) for the loyalty program was paid by Alicia when she purchased it in 2018. However, the annual renewal fee ($50) of the program is paid by S&P, her employer. In the year 2021-22, Alicia converts the accumulated free points of the loyalty card to book a holiday resort for one week for herself and family (equal to $14,000). Required: Using relevant legislation and case law, advise Alicia whether the benefit equal to $14,000 constitutes her assessable income. (Note: Please disregard any FBT consequences since we have not covered FBT yet) (4 marks)