under NZ law: Pollyanna works for Shining Saddles Limited as an employee. She would like to start her own business making riding boots. Shining Saddles Limited lends her $5,000 to help fund her research into the boots' manufacture. There is no interest on the loan they just ask her to pay it back when she can. The prescribed rate of interest is 4.5%. Calculate the FBT for the quarter ending 30 September 2020 on the loan to Pollyanna, using the single rate method.