Jessica had a registrar called Rachel Zane. Rachel was so good in her job, that Jessica has recently offered her a permanent posion as a cardiac doctor at HealthyHeart Pty Ltd. Rachel lives an hour away from the specialist centre. HealthyHeart Pty Ltd has purchased a car valued at $75,000 (GST included) on 14th September 2022 from a GST-registered car dealer, and provided the car to Rachel on the same day. Rachel uses the car for travelling between home and work as well as for personal use. During the period in use, the car incurred operang costs of $12,000 (this includes running costs, insurance and registraon). Rachel has maintained log-book records, suggesng that 42% of the car is used for work purposes, while the remaining is for personal use. Jessica is interested to know the tax consequences relevant to this car for both HealthyHeart Pty Ltd and for Rachel. What is the Australian tax law implication and provide the answer with issue, relevant law and case laws, application of relevant laws and case laws and conclusion. Additionally provide the FBT calculation for statutory formular method and operating cost method