9. Jill is employed by X Ltd., a Canadian public corporation. X has offered to increase Jills remuneration package by $7,500 consisting of leasing a car for Jill for personal use at a cost of $6,000, providing a group term life insurance with premium of $1,000 and paying $500 for a personal membership to a swimming club. Which of the following statements relating to the remuneration package is true?

1. Jill would have a tax advantage if the remuneration package excluded the car lease in exchange for an increased salary
2. X would have a tax advantage if the remuneration package included only the lease and the life insurance premium, plus a salary of $500
3. Jull would have a ta advantage if the company included the lease and the membership plus a salary of $1,000
4. The stated remuneration package provides the best after-tax position for both X and Jill.