Sunshine Pty Ltd made a loan of $100,000 to an employee on 1 July 2019 at an interest rate of 2.0%. The loan was used by the employee to purchase his first home. On 1 February 2020, the employee made a principal repayment of $20,000 on the loan. In addition he was provided with 10 gift vouchers worth $50 each for use at the local supermarket as a Christmas gift. Advise Lous employer as to the FBT consequences (including calculation of any FBT liability) arising out of the above information. Would your advice change if the vouchers were used to purchase gifts for clients and new owners who finalized sales in December?