Badlands Inc. Prior to 2024, Badlands Inc. ("Badlands") provided all employees with a cellular phone for use in carrying out their employment duties. In addition, Badlands paid for the monthly cellular phone plan. There was never any taxable benefit included on the employee T4. The cellular phone was owned by Badlands and remained the property of Badlands. Upon cessation of employment, the cellular phone was returned to Badlands. Beginning in 2024, Badlands has decided to provide employees with a monthly allowance of $100 towards a cellular phone plan. Employees will no longer be provided with an employer purchased cellular phone. Employees will be expected to use their existing personal cellular phone for employment purposes. Required: 1. Prepare the communication which Badlands can provide to employees which explains the personal income tax implications of the change in policy. Provide advice to Badlands on alternative approaches to implementing the policy which may have more favourable personal income tax implications for employees. 2.