Mr. DW has the full-time use of an automobile owned and maintained by his employer. This year, Mr. DW drove this company car 48,000 miles on business and 12,000 for personal reasons. He is not required to report this information to his employer. The employer included the $17,000 imputed value of the full-time use of the car as additional compensation on Mr. DW's Form W-2. Mr. DW's AGI was $196,000.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.