Harmonica has been a nanny for the Petersons, whose six children range from age $6$ to age $30,$ for over $20$ years.

Harmonica's salary is $$50,000$ per year and her compensation includes room and board since she is required to be available to assist with the children at all times. Harmonica's twin brother, Hondu, earns $$50,000$ per year working as a contractor. Hondu's employer typically offers lodging near the building site for $$100$ per week, but Hondu rarely takes advantage of this offer. Which of the following statements is correct for Harmonica and Hondu?

$$Since Harmonica is currently taxed on the value of the lodging, her wage replacement ratio in retirement will likely be below $70\%.$

$$If Hondu takes advantage of the offer for reduced$-$cost housing, the value of the cost reduction will be tax free to him.

$$Harmonica and Hondu both have access to tax$-$free employer$-$provided lodging.

$$Harmonica$\text{'}$s wage replacement ratio is likely to be higher than Hondu's.