Ancillary benefit examiner report 2018

Since 2018, Sergey has lived in job-related accommodation provided by his employer for Sergey’s personal security. He has an annual gross salary of £60,000 for the tax year
2022/23.
Throughout the tax year 2022/23, Sergey’s employer paid.
or heating, cleaning and
lighting the accommodation at a cost of £7,000. His employer also provided Sergey with furniture on 6 April 2022 at a cost of £10,000.
What is the amount assessable on Sergey in the tax year 2022/23 in relation to the furniture, heating, cleaning and lighting costs?
6000
8000
9000

My answer is 8000. The kit as per examining team 2018 says it’s 6000 and considers furniture ancillary benefit too?? How is that possible? On furniture there’s usage benefit! I Found no such thing on acca study hub either.

“ where ancillary services are also provided (ie the household bills and furniture) an assessable benefit in kind does arise” -this is what the kit says.