Eva works as a finance business partner for Perfect Pipes Limited $($PPL$)$ a small plumbing company. She earns a salary of $$100,000$ and in the $2023/24$ income year PPL provided her with the following benefits:

A gym membership worth $$1,300$ per year.

In May $2023,$ PPL replumbed her house for free when some water pipes broke. The market value of these services was $$5,000.$

The use of a company laptop for both work and incidental private use. The value of the laptop is $$2,500.$

Use of a company car that Eva may use privately. In the April to June quarter, she used the car on most days, except for two weeks when she was in Australia on holiday and the car was parked at her house. The value of the car was $$60,000$ including GST$.$

PPL returns FBT on a quarterly basis and uses the full alternative rate option to calculate FBT payable to ensure that they do not overpay.

PPL uses the cost price method to value fringe benefits for motor vehicles.

Required:

Calculate the FBT liability for PPL for quarter one $($i$.$e$.$ April to June $2024).$ Show your workings. Provide a brief explanation of the FBT treatment of each of the above items $(1-4).$