Which One of the Following Is not Correct with Respect

Which one of the following is not correct with respect to the reportable fringe benefit amount?

A) The reportable fringe benefit amount is purely a statistical number as it has no effect at all on the employee's taxation or other liabilities
B) The reportable fringe benefit amount is taken into account in determining the entitlement to a tax offset for contributions made by the taxpayer to his/her spouse's superannuation funds
C) The reportable fringe benefit amount is taken into account in determining the entitlement to the private health insurance rebate
D) The reportable fringe benefit amount is taken into account in calculating whether and how much Medicare levy surcharge is payable