17. An accountant provided tax services to their lawyer in exchange for estate planning services. The accountant would normally charge $3,500 for their tax services. The lawyer would normally charge $3,800 for their estate planning services. How much gross income should each party report? a. Accountant $0, Lawyer $0 b. Accountant $300, Lawyer $0 c. Accountant $3,500, Lawyer $3,800 d. Accountant $3,800, Lawyer $3,500 e. Accountant $3,650, Lawyer $3,650 18. During 2022, Joanie relocated to a new city for work. Her new employer wanted to make sure Joanie was happy with her new role and so they provided her with the following fringe benefits: - \$5,200 moving expenses - \$7,500 fair market value loan to buy a new car to get to work - \$2,500 clothing allowance - \$8,000 medical insurance - \$3,000 qualified student loan repayments What, if any, gross income does Joanie have related to the above benefits? a. $7,700 b. $10,700 c. $15,200 d. $18,200 e. $26,200