Roger Corby, a student, was employed seven nights a week at the Campus Inn as a desk clerk. He was required to be on duty from 11 p.m. to 6 a.m. and on call at various other hours, although he was rarely called after 12 a.m. His employer also required that he live on the premises and furnished him with a room free of charge, adjacent to the desk. Roger used the room as his permanent living quarters. Roger also ate all his meals free in the inn dining room. Roger excluded the value of all these benefits from his tax return. What was the response of the IRS examiner?