1. Allie works for Boyle Lumber, a local lumber supplier. The company annually provides each employee with a Boyle Lumber shirt so that employees look branded and advertise for the business while wearing the shirts. Are Boyle's employees required to include the value of the shirts in income? a. Determine the amount, if any, that Allie must include in her gross income b. Write a tax Memo communicating the results of your research