Des works for Blockey Pty Ltd which manufactures bricks. During the FBT year Des purchased bricks from his employer for $5,000. The bricks cost $6,500 to manufacture and are normally sold to retailers for $10,000. If Des has received no other fringe benefits this year, what is the taxable value of this benefit? $4,000 $2,500 $1,500 $5,000