Scott is a mortgage broker and has to drive around often to see his clients. His employers has provided him with a car to use from $1$ April $2022.$ The car was valued at $$78,000.$ Scott is allowed to take the car home and use it for some private use but he is required to keep records in the form of a log book.For the $2023$ fringe benefit year, Scott kept the log book which indicated he travelled $30,000$ kms of which $22,500$ kms was work related travel.Scott has kept all the receipts and below is the summary for the current tax year:Fuel $$4,000$Registration $$1,000$Insurance $$2,000$Repairs $$3,000$Parking Fine $$500$Required:$1.$ Who pays the fringe benefit tax?