expensive living accomodation

hello sir Jo is provided with non-job related accommodation by her employer, which the employer purchased 35 years ago at a cost of £72,000. The property has an annual value of £2,600, and had a market value of £245,000 when first made available to Jo 8 years ago. Jo pays £250 per month to her employer to live in the property. What is the assessable benefit for Jo in 2014/15? A £Nil B £4700 C £4790 D £2,600 basic charge - 2600 charge for expensive accomodation ( cost of accomodation-75000)xofficial rate of interest (245000-75000)x.03=5100 Total 2600+5100=7700 less amount paid by jo - (3000) total benefit =7700-3000=4700 Sir answer is A. Nil that means they have not calculated charge for expensive accomodation, but since the property was accquired more that 6 year before giving it to jo shouldnt they consider market value of the property at the time it was given to jo. It is even mentioned in your course note. so why in the example market value of 245000 not taken to determine charge for expensive accomodation