In which of the following cases may the employee exclude the meals and$/$or lodging from their taxable income?

a$.$ A taxpayer lives rent$-$free at the property they manage even though the owner does not require the manager to live on site.

b$.$ An employee has an option of dining in an all$-$expense paid employer$-$sponsored cafeteria or dining out of the office.

c$.$ A president of a major film studio receives a cash allowance to live in Beverly Hills.

d$.$ A headmaster at a boarding school is required to be on campus all night.