A taxable fringe benefit in respect of residential accommodation provided arises when: Select one: Oa. An employer has provided the employee with residential accommodation either for a rental consideration which is more than the rental value of the accommodation Ob. An employee paid for its own residential accommodation Oc. An employer has provided the employee with residential accommodation at a for a rental consideration which is equal to the rental value of the accommodation d. An employer has provided the employee with residential accommodation either free of charge of for a rental consideration which is less than the rental value of the accommodation