Maria$$s employer currently provides her with meals at the office premises, as a condition of employment. The employer is planning to change the conditions relating to meals and lodging. The employer is considering the following two options: $(1)$ to provide cash allowances for meals and lodging or $(2)$ to provide $60$ percent of the meals on the employer$$s premises for the convenience of the employer.

What amount of meals currently provided at the office premises are taxable to Maria?

What is the impact of cash allowances for meals and lodging on Maria$$s taxable amount?

How will the $60$ percent of the meals provided impact the taxable payments of Maria and other employees?