Camp
For purposes of this section, a camp constitutes lodging which is—
(A)#
provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B)#
located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C)#
furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.