LO 4-3 Kai is an employee of Dimensionworks Designs in New Mexico who received the following achievement awards from her employer during 2023:

• Best safety plan, Santa Fe County: Set of golf clubs worth: $1,200

• Top emergency plan layout, New Mexico: Television valued at: $1,600

• Ten-year employee award: iPad valued at: $750 The achievement awards are eligible under a qualified plan.

How much of Kai’s achievement award income is taxable?