Ethan Sebastian is currently working for Cardboard Distributors Pty Ltd. He received $5,000 from his employer to help him with some personal matters and at the end of the FBT year he had repaid $2,000. As he is a valued employee, Ethan's boss did not request for the balance to be repaid. From an FBT perspective, the benefit provided is known as: O a. a loan fringe benefit O b. a property fringe benefit O c. a debt waiver fringe benefit O d. an expense payment fringe benefit