Claire Goodtimes is employed as the Marketing Consultant with Promenade Cosmetics Ltd. Her salary package included being provided with a car. On 1 September 2019, Promenade Cosmetics Ltd purchased a red Lexus CT-model costing $83,000 (including GST) for her. The car was garaged at Claire's private residence throughout the 2019/20 FBT year. The car was fully maintained by the company, except that Claire was expected to contribute $1,000 a year towards the cost of petrol. During this period, 

Promenade Cosmetics Ltd incurred the following expenditure (all GST inclusive) on the vehicle: 

Registration and insurance $3,800 Petrol $3,600 

Repairs and maintenance $1,500 

Windows tinted prior to on delivery $2,800 

Claire maintained a logbook for 12 weeks which recorded the following: 

Travel to visit customers from office and return 10,000 km 

Travel to office from home and return 3,000 km Family holidays 2,000 km Weekend use 3,000 km 18,000 km 

1): Advise Promenade Cosmetics Ltd on the amount of FBT it is required to pay for the 2019/20 year:

a. using the statutory formula method

b. using the operating cost method.

2): How would your answer to (1) differ if Claire was overseas for all of March 2020 and left the VW Golf convertible garaged at her employer’s premises during that period?