17 Joseph is provided with accommodation by her employer, which the employer purchased 35 years ago at a cost of 72,000. The property has annual value of 2.600, and had a market value of 245,000 when first made available to Joseph 8 years ago. Joseph pays 250 per month to her employer to live in the property. The accommodation does not qualify as job-related. What is the assessable benefit for Joseph in the tax year 2019/20. A. 0 B. 3,850 C. 3,925 D. 2,600 18. Which of the following is exempt from income tax? A. Property income B. Salary C. Dividend from shares held in an ISA D. Building society interest