This is a taxation question

Question 7

Kelvin was provided with a partially furnished accommodation when he commenced employment with XYZ (Singapore) Pte Ltd in 2020. He contributed $2,400 towards the total rent paid by his employer of $66,000 for year 2021. The annual value of the property is $48,000. Ascertain the value of the taxable benefit for Year of Assessment 2022.

Group of answer choices

a) $63,600

b) $64,800

c) $66,000

d) $67,200