CHAPTER 9 EMPLOYMENT INCOME EXAMPLE 4

Hi Tax Tutor just attempted the above question and I believe the answers provided for both Nico and Fernando are wrong. Can you clarify that they are or have i missed something? I believe for Nico it is simply a typing error and the list price should be 16,400 as given in the example and for Fernando I got the assessable benefit figure to be mutiplied as being 21,400 (list price 22,600 less 1200 employee contribution) Please let me know if there is something I have not understood or if the answer is incorrect.