Jonas is an employee of the LP partnership. His employer provided Jonas with the use of free accommodation from 6 April 2019 to 5 April 2020. It was not deemed to be job related. The accommodation cost the LP partnership 93,000 in February 2017 and has an annual value of 8,000. The accommodation was valued at $109,000 on 6 April 2019, What are the total taxable benefits for Jonas in respect of the accommodation for the tax year 2019/2070 O A 9,020 OB. 8,450 C. 8,000 OD 8,850