8. Roy is an employee who has been provided with living accommodation since 1 November 2016. The market value on that date was 130,000. The accommodation was purchased by the company on 10 January 2012 for 80,000. The annual Value of the accommodation is 9,000. Roy repaid 2,000 to the company for the use of the house. The company spent the following expenses: October 2012 Cost of improvement 10,000 December 2016 cost of improvement 15,000 December 2017 Redecoration of the accommodation 8,000 July 2019 cost of improvement 20,000 Total accommodation benefit to be added to Roy's Employment income is: (2 Points) 8,750 O 7,500 O 8,250 O 7.750