On 1 April 2018 (2019 FBT year), Sam received an interest-free loan of $92418.22 from her employer, BBB Pty Ltd.Sam used $50,000 as a deposit for an investment property which she plans to rent out, and the remainder was used to renovate her main residence.

Required: Calculate how much FBT the company is required to pay on Sam's loan fringe benefit.