Can you please explain this question

Below is a list of payments/benefits provided to employees at Brown Engineers Limited for the year ended 31 March 2022.

1. Wages/Salary paid to employees

Employees	Gross Remuneration
Joe Brown	$70,000
Jill Brown	$70,000
Jack Grey	$50,000
John Doe	$50,000

2. Vehicles provided to employees

Vehicles	Cost	Book Value 31/3/21			Days available for private use	Purchased
Dodge Ram Truck	$125,000	$62,500	incl GST	Joe's Car	365	1/04/2000
Holden Ute	$56,000	$28,000	incl GST	Jack's car	104	1/04/2000

3. Loans provided to employees

John Doe was given an interest free loan of $4,000

4. Christmas gratuity

In December the Brown's took the staff out for Christmas dinner. Total cost was $450

Jack was given a season pass to the Crusaders home games which cost $220

5. Work Equipment

Jack and John both have work phones. Each phone cost $1,100 including GST

6. Insurance

As part of their employment package, Jack and John both have health insurance

Their annual premiums are as follows:

Jack	$625
John	$730

7. Workers Accommodation

Jack and John live together in the workers house on site. The Brown's previously rented the house to the neighbour for $8,100 per year.

Required

Identify the dollar value of the fringe benefit received by each employee for each of the 7 types listed and the appropriate FBT % rate using the alternate rate method. If more than one method can be applied (i.e. tax book method or cost method) then use the most tax efficient option. If no fringe benefit applies to any of the 7 items above, identify why.