薪俸稅 - Place of residence

For the year of assessment 2011/2012 -- 1April 2011 to 31 March 2012
1. Salary 100,000 per month, 1,200,000per year2. Cash Bonus $500,000 paid inAugust 2011 - Condition: have to pay back the $500,000 bonus to company if theemployee do not stay in his role for 3 years 3. Place of residence provided startingfrom 1 June 2011 to 31 March 2012: During the period, Total rent paid to Landlord byEmployee $300,000, Total rent refunded to Employee $300,000 Please advise the amount of the Value ofplace of residence provided. I am not sure how to deal with the cash bonus whencalculating the value of place of residence. Thanks!