mary jones ia a marketing manager employed by multifilms ltd, a retailer that specifies in the sale of cmera equipment. her base salary for 2019/2020 was $100,000, and she was also provided with an entertainment allowance of $5000, and a fully maintained company car. the car, new holden sedan, cost $22,500 on 1 April 2019. the running cost of the car (excluding depriciation and interest) during the Fringe Benefit Tax year amounted to $8000. As per the logbook,the travelled 20,000 kms during the fringe benefit tax year, of which 5000 kms was for private travel. Mary's remuneration packge also came with a $20,000 overdraft facility at an interest rate of 3.7% which shw could draw down at any time. The average balance of the overdraft account over 2019/2020 year was a debit of $8000. Mary was granted a 40% staff discount off the purchase price of the camera equipment. The normal markup on the equioment is 30%. During the same period, she paid $800 for her camera equipment purchase from multifilms.

Identify the types of fringe benefits(if any) arising from the provisions of these benefits to Mary Jones during the year ended 31 March 2020. In your answer you should explain the conditions that give rise to he benefits you have identified and calculate the fringe benefit tax liability from the provisions of these benefits (must show working).