Your client A$1$ services Pty Ltd has $10$ employees and has approached you for advice on the following transactions payment to an employee for an estimated cost of electricity use in his home workshop total amount paid during the finch benefits tax year $$450$ loan to unemployed at one percent interest interest employee use the loan as a deposit to buy a holiday home with intention to rent it out loan of $45,000$ provided on the $1$ April $2023$ payment of an employees medical bills for a recent hard scare amount paid during the FB year $3500$ $$150$ gift card to all employees a Christmas present payment of Christmas party for all employees to attend total cost $2500$ advise A$1$ service PDY limited which of the above items will be subject to fringe benefits tax and determine the taxable value of the benefit provided provide justification for your comments using legislation and case law