The Bradys, as a condition of employment, require that Alice, their maid and nanny, live in a second house that the Bradys own, which is one mile away from their principal residence. This is because they need her to be "on call" to babysit the kids on a last minute basis, which happens often. All of Alice's maid work takes place at the Brady's principal residence where the Brady family lives. Which fact would enable Alice to exclude the value of the free housing she receives?

a.Alice lives alone in the second house with no family

b.Alice often babysits the Brady kids at the second house

c.Alice chooses to live at the second house primarily for her convenience

d.Actually, given the location of the second house, there is no way Alice can exclude the value of the lodging.