During the $2023$ FBT year, Bulkhead Shipping provided the following fringe benefits to Christina, the CEO:

child $-$care expense payment benefit a $$10,000$ taxable value

domestic holiday expense payment benefit $$10,000$ taxes taxable value

all figures are GST inclusive where applicable.

Calculate the $2023$ FBT liability of Bulkhead on these benefits.

$$18,644\mathrm{.}90$

$$9400\mathrm{.}00$

$$19,553\mathrm{.}88$

$$17,735\mathrm{.}92$