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by simonk 3963 days ago
Read further down, exclusions to fringe benefits include Meals, Lodging on your business premises, Athletic facilities, and other things.
1 comments

Read even further down: Exempt if furnished for your convenience as a condition of employment.

i.e. this seems to imply that optional lodging is taxable.

True (and makes sense) although I doubt a parking space qualifies as a housing benefit.