When are meals not considered taxable?

Question $12$ options:

if the overtime is more than $3$ hours per week, if the allowance is reasonable and if it is less than $2$ times per week

if the allowance is reasonable, if the overtime is at least two hours before or after their shift and if it is less than three times per week

if the allowance is not reasonable, if the overtime is more than two hours before or after their shift and if it is less than three times per week

none of the above