Ali lives in accommodation owned by his employer and has a salary of 21,000 a year. The accommodation has an annual value of 11,200 and it cost his company 140,000. Living expenses of 2,350 are paid by her employer and she has other benefits totaling 4,000.

Required

Calculate the benefit for accommodation and the living expenses assuming:

1. The accommodation is job-related; or

2. The accommodation is not job-related.