Sam accepts an offer of employment made by QP Pty Ltd to be their new associate director.

His salary package includes a Personal Computer worth $$1159.$

The computer 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 s$20$A declaration that there has been no private use of the computer.

Required:

Advise QP Pty Ltd of the fringe benefits tax payable $($rounded to the nearest dollar$)$ for the FBT year ended $31$ March $2020.$

YOUR ANSWER SHOULD BE ONLY NUMERALS

Answer: