(a) A licensed wholesaler of alcoholic beverages, whether or not licensed under this title, shall not engage in the following transactions with a retail licensee: (1) Lend or give any money; (2) Sell equipment, furniture, fixtures, or property, except merchandise sold at the fair market value for resale by the licensee; (3) Rent, loan, or give any equipment, furniture, fixtures, or property; or (4) Give or sell any service. (b) A retail licensee shall not engage in the following transactions with a wholesaler: (1) Receive or accept any loan or gift of money; (2) Purchase equipment, furniture, fixtures, or property, except merchandise purchased at the fair market value for resale; (3) Rent from, borrow, or receive by gift equipment, furniture, fixtures, or property; or (4) Receive any service. (c) Notwithstanding subsections (a) and (b) of this section, with the prior approval of the Board, a wholesaler may sell, give, rent, or loan to a retail licensee any service or article of property costing the wholesaler not more than $500 and a retail licensee may purchase from, rent from, borrow, or receive by gift from a wholesaler any service or article of property costing the wholesaler not more than $500. (d) Notwithstanding subsections (a), (b), and (c) of this section, with the prior approval of the Board, a wholesaler may sell, rent, give, loan to a retail licensee computer equipment for the purpose of tracking the sale or delivery of alcoholic beverages. (e) Notwithstanding subsections (a), (b), and (c) of this section, employees or agents of a wholesaler, whether licensed by this title or not, may work or serve alcoholic beverages at a licensed establishment during an event promoting alcoholic beverages sold by the wholesaler without Board approval. (f) Notwithstanding subsections (a), (b), and (c) of this section, a wholesaler, whether licensed by this title or not, may donate alcoholic beverages to the holder of a temporary license or a festival license or a nonprofit organization that does not hold a retailers license without Board approval.