1) Q's employer provided her with the following gifts and awards: Golf shirt with employer logo valued at $30; Weekend at a spa valued at $1,200 as reward for meeting sales targets; Holiday season gift (camera) valued at $200; Gift certificate of $150 to a local restaurant in recognition of her birthday. What amount is included in Q's employment income for tax purposes?

2) K receives certain employment benefits in addition to a salary. During the current year, her employer paid for the following benefits: Premium of $250 for group sickness and accident insurance coverage, Annual dues of $1,200 for fitness club membership for personal use, Psychologist fee of $900 for mental health counseling for K's son, and Premium of $400 for a private health services plan. What amount, with respect to the benefits, is included in K's employment income for tax purposes?

3) M is employed in the soft drink industry. In addition to his salary, he enjoyed the following benefits paid for by his employer in the current year: Contribution to company pension plan $5,000; Premium of $300 paid for group term life insurance coverage of $50,000; Annual public transport bus pass $600. What amount, with respect to the benefits, is included in M's employment income for tax purposes?