Trinidad Schwab is an employee at the Kyletown Fire Department. He received the following benefits from his employer during 2017: On-site housing, $400 per month Employer-provided cell phone, $100 per month Meals, $200 per month Required: What amount of these benefits are taxable for 2017?____

The employer gets to deduct the cost of the meals as a business expense and the employeesget a tax-free fringe benefit: free food.

By looking at the above provisions, only meals are tax free but housing and cell phone are fully taxable

I came up with taxable amount = (400+100)*12=$6000 and got it incorrect.

Let me know what I'm doing wrong, please and thank you.