Employer provides Employee and Spouse and Child a residence on Employers business premises, having a rental value of $15,000 per year but charging Employee only $6,000.

What result if the nature of Employees work does not require Employee to live on the premises as a condition of employment?

What result if Employer and Employee simply agreed to a clause in the employment contract requiring Employee to live in the residence?

What result if Employees work and contract require Employee to live on the premises and Employer furnishes Employee and family $6,000 worth of groceries during the year?

What result if Employer transferred the residence to Employee in fee simple in the year that Employee accepted the position and commenced work? Does the value of the residence constitute excluded lodging?