15. Deb is a sales representative for Hilton Hotel. Deb's boss gave her two tickets to the Kings game because she met her sales quota. At the time Deb received the tickets, each of the ticket had a face price of $200 and was selling on eBay for $300 each. On the date of the game, the tickets were selling at $250 each. Deb and her son attended the concert. Should Deb recognize compensation income? 1. No, because Deb met her sales quota, and it was a gift. 2. She must recognize compensation income of $400. 3. She must recognize compensation income of $600. 4. She must recognize compensation income of $500