Part A (4 Points) Required: Advise Accounting Partners regarding the Fringe Benefits Tax implications of the facts below (including the type of Fringe Benefit where applicable). You are NOT required to calculate the actual FBT liability. Accounting Partners employs an accountant, Bianca, who is on an annual salary of $160,000. Bianca arranges a salary sacrifice agreement with Accounting Partners where, in exchange for giving up part of her salary, Accounting Partners will pay for: . A smart phone that Bianca is to own and that she will use mostly (about 90% of the time) for work purposes; and Directly paying for the interest on the loan for Bianca's investment property Extra $2000 in superannuation contributions into Bianca's superannuation account (on top of the mandatory 10.5% superannuation contributions she is already entitled to) Part B (4 Points)