Tanya is a salesperson for a company which manufactures stationery products. She is required to travel regularly for her employer. Since May 2021 Tanyas employer has provided Tanya with both a cell phone (which cost $600 GST inclusive), and a laptop computer (cost $4,500 GST inclusive) to use in her job. Her work requires her to use these items away from the office at times (including at home and when away). Her employer seeks your advice on the FBT implications, if any, of the provision of these benefits.