Lucy is the Director of Clothes r Us Pty Ltd (CRU), a private company which is an importer and wholesale supplier of children's clothes to independent retailers in the Sydney region. Lucy owns 90% of the shares issued in CRU. On 1 May 2019, CRU leased a new car costing $85,000 (GST inclusive). The car has a fuel consumption that does not exceed 7 litres per 100 kilometres. Total lease payments in the first year are $3,200. The car was garaged at Lucy's house most nights as there was no covered and secure parking space at CRU's offices in the city. The particulars for the year regarding the car and for which invoices are retained, including a log book, include: Stamp duty Registration & Insurance $250 $1100 $1,500 $800 Petrol and oil Repairs & Maintenance Total kilometres travelled (as per log book) 28,000 kms 16,800 kms Business kilometres travelled Lucy's contribution for petrol and oil $1,500 Lucy uses the car to travel from home to work in the mornings, and sometimes uses the car during the day to travel to meet with wholesale customers and market the new range of clothes being imported by CRU. Otherwise, the car is usually garaged at a parking station near CRU's offices. Lucy pays the parking fee of $20 a day and is reimbursed the cost by CRU. The parking fee is ordinarily a deductible business expense. Required: Advise about the fringe benefits tax liability for the current FBT tax year. Your answer should show relevant calculations and be clearly supported by references to relevant legislation, case law or tax rulings