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MBS Construction (Pty) Ltd allowed Malusi the use of a 4 roomed house from the 1st of September until the 30th of September 2020. The

MBS Construction (Pty) Ltd allowed Malusi the use of a 4 roomed house from the 1st of September until the 30th of September 2020. The house was fully furnished however Malusi was responsible for paying the electricity and water bill for the month. Malusis remuneration in the 2019 year of assessment amounted to R450 000. The amount included in Malusi's gross income for the 2021 year of assessment amounts to:

A. R5504

B. R48 270

C. R66 933

D. R5267

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