Q. One who received an apartment that he stayed in for one dollar a month (as a chesed), does he need to calculate the market value and give maaser from the money that he saved? If he would not have been given this apartment, he would not have rented one, but rather stayed by his parents. Does this fact make a difference?
A. Horav Shlomo Miller’s Shlit’a opinion is that one does not give maaser kesofim on money saved as it is not considered in this respect as having been earned.
Rabbi A. Bartfeld as revised by Horav Shlomo Miller Shlit’a