Anand is provided with furniture to the value of Rs.70,000 along with house form February, 2018. The actual hire charges paid by his employer for hire of furniture is Rs.5,000 p.a.. The value of furniture to be included along with value of unfurnished house for A.Y. 2020-21 is-

1
Rs.5,000
2
Rs.7,000
3
Rs.10,500
4
Rs.14,000

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