Determine whether the following benefits are fringe benefits or exempt fringe benefits and, where applicable, the relevant category of fringe benefit. Provide reasons for your answer: (a) Provision of two laptop computers to an employee who regularly attends clients premises. (b) Provision of a car for an employees private use, including payment of all fuel costs by the employer (c) Provision of accommodation at the family home to a child who is over 21 and works