Prior to the 2023/2024 tax year Shannon Johnstone was receiving a salary from his employer Sparky's R Us of $120,000 which included 11% employer superannuation contribution. Sparky's R Us make an offer to Shannon to salary package benefits including payment of child-care fees for his children at a child-care facility located at the Sparky's R Us premises worth $7,000, superannuation of $8,000 and a Toyota Hilux utility with a base value of $44,000. The annual vehicle costs to the employer are $9,900 (including GST). Assume that Sparky's R Us have not made an election to use operating cost method for FBT. Sparky's R Us charge a $15 administration fee for the salary packaging. Base your calculations on the 2024 tax year. Required: Determine whether there is any benefit for Shannon in entering into the salary packaging offer. Ensure that you use the 2024 superannuation guarantee rate to determine the correct answer.