Randy is the manager of a motel. As a condition of his employment, Randy is required to live in a room on the premises so that he would be there in case of emergencies. Randy

considered this a fringe benefit as he would otherwise be required to pay $$800$ per month rent. The room that Randy occupied normally rented for $$70$ per night, or $$2,100$ per

month. On the average, $90\%$ of the motel rooms were occupied. As a result of this rent$-$free use of a room, what amount is Randy required to include in gross income?

a$.$ $$1,890($$$2,1000\mathrm{.}90).$

b$.$ $$2,100$ per month.

C$.$ $$800$ per month.

d$.$ $$-0-$