Q15.Mr. P employed in PC Ltd. was permitted to admit his only son in the school run by the employer. No fee was charged on such education provided to the son of Mr. P. The cost of such education for other children is Rs. 1,800 per month. The perquisite value of free education shall be: (a) Rs. 1,600 (b) Rs. 12,000 (c) Rs. 36,000 (d) Rs. 9,600