Determine whether or not the following is subject to fringe benefit tax. Write A if the benefit is subject to fringe benefit tax, otherwise write B. Assume further that the employee is holding supervisory or managerial position unless stated otherwise.

1. Fringe benefit required by the nature of or necessary to trade or business of the employer.

2. Fringe benefit for the convenience or advantage of the employer.

3. Car plan for managerial employees.

4. Daily meal allowance for managerial employees.

5. Monetized unused vacation leave credits of private employees not exceeding 10 days.

6. Monetized unused vacation leave credits of government employees in excess of 10 days.

7. Monetized value of sick leave credits not exceeding 10 days.

8. Monetized value of sick leave credits of private employees in excess of 10 days.

9. Compensation income of supervisory and managerial employees.

10. Housing units situated inside or adjacent to business or factory (located within 50 meters from the perimeter of business).