Hansel and gretel, a married couple, manage apartments and they are required to live in the managers' apartment as a condition of their employment. instead of providing the apartment to hansel and gretel rent-free, the owner of the apartment building gives hansel and gretel a housing allowance of $600, which they use to pay rent on the managers' apartment. hansel and gretel pay $600 per month in rent. if they did not live in the managers' apartment, hansel and gretel could live in another apartment building where they would only pay $500 in rent. what amount, if any, must be included in hansel and gretel's gross income?