Mr. Roly was provided with a furnished accommodation to live in by his employer on 1st April 2019. The furniture was rented by the Employer. Actual rent paid for the furniture by the employer is 400 per month. The annual value of the accommodation is 4,200. How much is the taxable benefit for the provision of furniture to Mr. Roly for the tax year 2019/20 as per the UK Tax Rules?

a.

960

b.

4,800

c.

840

d.

4,200