6. Jennings was provided with a company flat in January 2018. The rateable value of the flat is 2,800. The property cost his employer 125,000, but was valued at 189,000 in January 2018. Jennings paid rent of 2800 in each tax year. What is the taxable benefit for 2018/19, assuming: (a) His employer purchased the property in 2017? (b) His employer purchased the property in 2009? (c) Jennings was required to live in the flat as he was employed as a caretaker for the company premises (of which the flat was part)? (10 marks)