Sam accepts an offer of employment made by QP Pty Ltd to be their new associate director. His salary package includes a Credit Card worth $149. The card is to be used solely for business expenses and was provided on 1 April 2019. At the end of the FBT year ending 31 March 2020, Sam signs a s20A declaration that there has been no private use of the card. Required: Advise QP Pty Ltd of the fringe benefits tax payable (rounded to the nearest dollar) for the FBT year ended 31 March 2020.