retirement planning

Norrian is the manager of Airline Highway Motel , Helves in Unit 12. Norman was given the option to live at the motet i he would also look after the night auditing (the value of his reviews is 5400 per month responsibilities. The value of the motel unit on a monthly basis is $800, but Unit 12 rents on a daily basis for 100 per day. How much, if any, does Norman have to Include in his gross income for living on the premises of his employer? O A SO lodging for the convenience of the employer O B. 5400 per month OC. 5800 per month D. $3,000 per month