A $45,000 Ford Falcon is given to an employee for private use by the employer. The employee held the car for the entire FBT year and did 23,000 kms. Assume that the statutory fraction is 20%; the FBT tax rate is 49%; and the grossed up factor is 2.0802. Calculate the Fringe Benefits Tax payable by the employer (round to the nearest dollar). Select one: O a. $0 O b. $4,410 O c. $9,173 O d. None of the above