In each of the following independent cases, indicate whether the value of the meals or lodging should be included in or excluded from the taxpayer’s income.

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1. A waiter is required to eat lunch, furnished by his employer, on the premises during a busy lunch hour. 2. A police officer receives a cash allowance to pay for meals while on duty. 3. A worker receives lodging at a remote construction site in Alaska. 4. A taxpayer manages a motel and, although the owner does not require it, she lives at the motel rent free. 5. A bank teller is furnished meals on the premises to limit the time she is away during busy hours. 6. A hospital provides a free lunchroom for its staff; the staff is not required to eat there, but the hospital's administration wants to encourage the employees to be on the premises for emergencies. Included Excluded