Brian's employer, X Ltd$,$ purchased a dishwasher for his use on I June $202$I, costing $6600.$ On $6$ April $2022,$ X Ltd gave the dishwasher to Brian $($its market value then being $150).$

$($a$)$ Calculate the benefit assessable on Brian for the git of the dishwasher in the tax year $2022/23.$

$($b$)$ What would the assessable benefit be if Brian had paid X Ltd $100$ for the dishwasher?