George works for a major bank and receives a salary of $$95,000$ pa$.$ The bank has advanced George NZ$$400,000$ on an interest only basis from $1$ July to $30$ September$2023$ secured as a first mortgage against Georges house. $($i$)$ The bank has charged George $4\mathrm{.}0\%$ interest for the quarter. The prescribed rate for this period is $7\mathrm{.}89\%.$ Determine the FBT liability for the September $2023$quarter in respect of this loan.$($ii$)$ If the bank had made mortgage loans to new customers on a special deal at $4\mathrm{.}0\%$ for the September $2023$ quarter on otherwise similar terms as Georges loan, explain whether your answer to $($i$)$ above would change.$($iii$)$ If the loan was made to George in a foreign currency with no interest payable,explain how the loan would be treated for FBT purposes.