Jennifer Hodsun (Jennifer) (45 years old and a resident for income tax purposes) is a graphic designer and married in community of property to Rock Hodsun, also a resident for income tax purposes. Rock is unemployed and earned no income during the 2022 year of assessment. They have a 15 year old child. Jennifer is only employed by Boollywod Studios and has been employed by them for her full 2022 year of assessment. All amounts exclude value-added tax (VAT), unless specifically stated otherwise. Jennifer (who is not registered for VAT) provided you with the following information relating to her 2022 year of assessment. Unless stated otherwise, you may assume that all amounts are earned evenly over her 2022 year of assessment. Boollywod Studios is registered as a VAT vendor. Note R Salary 360 000 Commission received 1 66 800 Accumulated leave-pay 2 120 000 Royalties on book written 3 24 649 Entertainment allowance 8 700 Personal contributions to provident fund 7 32 400 Retirement annuity fund contribution

Excluding any amounts calculated above, calculate the value to be placed on any other fringe benefits to be included in Jennifers taxable income for the year ended 28 February 2022. Show the amount per each fringe benefit separately. Clearly show all workings.