Your client A$1$ ?Services Pty Ltd has $10$ ?employees and has approached you for advice on the following transactions:

a$)$ ?Payment to an employee for an estimated cost of electricity used in his home workshop. Total amount paid during the Fringe Benefits Tax $($FBT$)$ ?year $$450.$

b$)$ ?Loan to an employee at $1\%$ ?interest. The employee used the loan as a deposit to buy a holiday home with intention to rent it out. Loan of $$45,000$ ?provided on the $1$st April $2023.$

c$)$ ?Payment of an employee's medical bills for a recent heart scare. Total amount paid during the FBT year $$3,500.$

d$)$ ?$$150$ ?gift card to all employees as a Christmas present

e$)$ ?Payment of Christmas party for all employees to attend, total cost $$2,500$

REQUIRED:

Advise A$1$ ?Services Pty Ltd which of the above items will be subject to Fringe Benefits Tax and determined the taxable value of the benefit provided. Provide justification for your comments using legislation and case law.