Z Inc. owns and operates several businesses, including six hotels and two real estate agencies. R, an employee of Z, spends three nights free of charge in one of Zs hotels in Indiana. Is the value for the lodging nontaxable to R, assuming the information below? Explain.

a. R works for one of the real estate agencies.

b. R tends bar in one of the hotels in Maine.

c. R is a tax accountant in Zs corporate headquarters where the tax records of all of Zs businesses are maintained.