ABC Ltd owns and operates a car dealership and provides vehicles to a number of people as follows:

a. Alex, an employee salesperson, receives a car that he takes home each night.

b. Melissa, is Alexs wife, and does not work at the dealership. She is also given a car for her own use.

c. Adrian, is an employee mechanic, receives a work van to drive during the dealership business. The van is locked in the dealership yard at night.

d. Graham, is the managing director, he is given the use of a vehicle in lieu of receiving a directors fee.

e. Pamela, is an independent marketing consultant, who is given the use of a car in lieu of charging ABC Pty Ltd for her services.

Which of the above transactions represents a car fringe benefit?

• A,b,d
• A,b,c
• A,b,c,d
• A,b