1. Ms. Sam received the following benefits from her employer in the current calendar year.

Benefit	Value
A gift card for the birth of her first child	$ 675
A watch, in recognition of five years of service with the employer; this was her first ever long service award from her employer	450
Holiday trip to Bahamas	1,200
Subsidized meals in the company cafeteria	950

The taxable employment income to Ms. Zee, from the above benefits, for the current year is