During the FBT year ending $31$ March $2022,$ Barb$$s IT Solutions Pty Ltd$,$ which is not a small business entity, provided the following benefits to Josephine Lim, an employee of the company. Which one of following statements is not a fringe benefit?

Question $25$Select one:

Payment of Josephine$$s gym membership fees of $$50$ per month

A bouquet of flowers on her birthday $($valued at $$310).$

A laptop computer for Josephine$$s child $($valued at $$800).$

Reimbursement of the portion of Josephine$$s mobile phone bill for work$-$related calls.