1. In each of the following cases, is the value received by the taxpayer included or excluded from his gross income: 1) Lodging received by A, a maintenance manager who is not required to live at the apartment complex. 2) B, an employee of an airline, flies standby to Atlanta. a. b. included by both A and B excluded by both A and B C. included by A but excluded by B d. excluded by A but included by B