Simpsons and Associates is a law firm which has provided the following benefits to its employees for the 2021/22 FBT year. The turnover for the firm is $12 million. Identify the relevant elements of Australian tax law in the following scenarios and calculate the FBT payable by Simpsons and Associates for the 2021/22 tax year. Show your workings by embedding your spreadsheet or table below. James was provided with a Toyota which is parked at James' home. The car was bought by the company on 1 April 2018 for $48,500 (GST inclusive), including $1,900 for registration and compulsory third party insurance. Susan and her family were given a weekend trip to Hunter Valley costing $3,500 (GST inclusive)