Barry is a manager of a public listed company in Sydney and has an annual salary of $200,000. In addition, the employer has provided him with the following fringe benefits from 1 April 2021 to 31 March 2022: a car of $40,000 for his private use. a private high school tuition fee of $30,000 for his daughter; and a low interest rate loan of $50,000 at an interest rate of 1% per annum. (a) Discuss the fringe benefits tax consequences arising from the above information. (5 marks) (b) Advise Barry on the taxable value of fringe benefits for the year ended 31 March 2022. (5 marks)