In which of the following scenarios must the employee include the value of meals and$/$or lodging in income?

a$.$ A property manager receives a cash allowance to pay for meals while on duty.

b$.$ An oil worker on a rig in the Gulf of Mexico receives meals and lodging in addition to a salary.

c$.$ An apartment house manager is given an apartment because the owner insists they live there $24$ hours a day, $7$ days a week.

d$.$ A hospital provides interns with an on$-$call room and meals in the cafeteria because they cannot leave the hospital during their shift.