help me to make a client report and to advice the client with respect to a tax problem written should be only 2000 words. Note only use ATO (Australia country only):

Scenario 1: Loo is an employee at a large real estate agency. He has negotiated the following benefits with his employer:

Provision of a car for work and personal use. Loo was provided with the car for the period 1 April 2022 to 31 March 2023. The leased car value was $22,000 at 1 April 2022 and the car had only been leased for a year at that time. Loo is required to pay for any petrol costs which he has determined to be $1,300 for the period 1 April 2022 to 31 March 2023.

Provision of the latest model smart phone on 1 April each year as Loo is usually 'on the street' and needs a good phone to do his job. Loo estimates that he uses the phone 70% for work purposes. The phone was purchased new on 1 April 2022 for $1,100 (including GST).

Advise Loo's employer as to the FBT consequences (including calculation of any FBT liability) arising out of the above information. You may assume that any benefits are Type 1 fringe benefits.

Scenario 2:

Peter and Jill are in a partnership as retailers of electrical goods. The partnership records, exclusive of GST, for this income year disclose: Receipts ($): 300,000 Gross receipts from trading Payments ($): 100,000 Purchases of trading stocks 30,000 Partners' salaries (each) 2,000 Interest on cash advance made to the partnership by Peter 60,000 Salaries for employees and rent paid 2,000 Legal expenses in recovering bad debts

Other details: Peter and Jill share partnership profits equally Trading stock on hand 1 July: $10,000 Trading stock on hand 30 June: $20,000 Peter's personal records disclose: Gambling winnings: $2,000 Net salary as a part-time instructor (excluding PAYG tax instalments of $2,000): $5,000 Subscription to professional journals: $500 Peter is a member of a private health fund Calculate Peter's taxable income for the income year explaining your treatment of each item in this question.

Scenario 3:

Melissa is a mechanic. She runs her own business specialising in repairing electric cars. During the year, Melissa incurred the following expenses: a) salary costs to her two regular employees of $100,00 (paid electronically through the business's payroll system which automatically applies the relevant tax withholding and pays the amount to the ATO).

b) salary costs to casual employees of $10,000 (these employees are only required during busy periods and are paid in cash 'of the books').

c) salary costs of $2,000 to her brother who is a university student (paid electronically through the business's payroll system; Melissa knows the amount is excessive, but she wants to support him in his studies).

d) travel costs of $3,000 for travel from her home to her repair shop.

e) $5,000 on special overalls and eye goggles for Melissa and her employees to use when they are repairing cars.

f) childcare costs of $22,000 so that Melissa is able to go to work every day.

g) $1,000 on a one-day course on a new accounting software program that Melissa wants to use in the business to better comply with new tax reporting requirements.

Advise Melissa as to whether the above expenses would be deductible for income tax purposes.