The Disco Biscuit Company is a resident company that owns andoperates a car dealership. During the year, the company hasprovided the use of a car to a number of people. The details areshown below. For each of the below transactions, explain byreferencing to legislation and case laws applicable whether theprovision of the vehicle represents a fringe benefit. a. Mary, thewife of Damon who is a salesperson of the company, received a carto use. b. Gabby operates the business of providing an advertisingconsulting services to clients. The Disco Biscuit Company givesGabby the use of a Mercedes for her services provided to it insteadof paying a fee for her service upon their mutual agreement. c.Nigel, a salesperson, receives the use of a Lexus, a luxury car. d.Tristan, the managing director, is given the use of a Jaguar (car)instead of receiving a director’s fee