Your client worked for a defense contractor and was assigned to work on a

military base in Australia. As a condition of his employment, he was required to live in housing

that was provided to military personnel. The accommodation provided was a condominium

located in a civilian neighborhood that was 20 miles from the military base where he performed

his services. The employer paid over $6,000 of rent while the employee was living there. Your

client would like to know whether the value of the housing can be excluded from his gross

income. He read an article

that indicated that employees who are required to live in a "camp" in

a foreign country could eliminate the cost of the housing from gross income. What is the result of

your research?