In which of the following cases may the employee exclude the meals and/or lodging:

Select one:

a. A taxpayer lives rent-free at the property she manages even though the owner does not require the manager to live on site.b. An employee has an option of dining in an 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.