During the $2023$ FBT year $,$ Bulkhead Shipping $($Bulkhead$)$ provided the following fringe benefits to Christina, the CEO: Child care expense payment benefit $$10,000$ taxable value $,$ Domestic holiday expense payment benefit $$10,000$ taxable value $.$ All figures are GST inclusive where applicable. Calculate the $2023$ FBT liability of Bulkhead on these benefits. A$)$ $$18,644\mathrm{.}90$ B$)$ $$9400\mathrm{.}00$ C$)19,553\mathrm{.}88$ D$)$ $$17735\mathrm{.}92$