Determine whether the following benefits are fringe benefits or exempt fringe benefits and,

where applicable, state the relevant category of fringe benefit.

Provide reasons for your answers and calculate the exact fringe benefit amount(s), where appropriate, for the following cases listed below

1. (e)A bunch of flowers sent to a sick employee. The flowers cost $120. (1 mark)

1. (f)Provision of a car for an employee's private use, including payment of all fuel costs by the employer. Consider whether any fringe benefits have arisen. (1 mark)

(g)Provision of sandwiches at a lunchtime seminar held at the employer's premises