Meals and lodging for the employers provided convenience are Qualifying Fringe Benefits (excluded from employees gross income)

I wonder why I am incorrect and what "discretion of employee" means.

Which of the following fringe benefits are excluded from taxation? (Check all that apply.) Read about this Your answer is almost correct Dependent care benefits Group-term life insurance under $50,000 Off-site gym membership Medical insuranc Free lodging at the discretion of the employee Qualified moving expenses Personal use of a company car Challenge Ok