During the 2023 FBT year, Ripped Senseless Fashions (RSF) paid for pilates subscriptions (each subscription cost $3,000) for the following: Patrice, a marketing specialist who has signed a contract to become an employee next year Caroline, a director of RSF Zach, a former client of RSF Wayne, a current client of RSF There were no other similar benefits provided by RSF during the 2023 FBT year. 

Calculate the minimum taxable value for fringe benefits provided by RSF in respect of the 2023 FBT year.