Mr. Roly was joined as Survey inspector in Agricultural Department on 1st July 2019. He was provided with an accommodation as per the employment contract. The annual value of the accommodation is 6,760 and actual rent paid by the employer is 550 per month. What is the taxable benefit amount of the accommodation for tax year 2019/202 a. 5,070 b. 6,600 c. 4,950 d. 6,760