32. For each independent situation, determine the amount, if any, that is includible in the gross income of the employee. a. The employee of a motel has the choice of free lodging on the premises (fair market value $400 per week) or extra cash compensation. He is not required to live on premises. He chooses the lodging. An employee arranges to have his annual bonus, $1,000, paid directly to his son. His objective is to make a wedding gift to the son. b. An employee earns a salary of $500 per c. week. Pursuant to a court order, $100 of his salary goes to his ex-wife for child support. 40. Robert Reed, a bachelor, maintains his 44. parents in a nursing home. They have no income of their own and are completely dependent on their son. His parents are 75 and 72 years of age. Robert has the following sources of income Salary Interest on Municipal Bonds Interest on Bank Accounts Dividends on Common Stock of U.S Corporation $70,000 750 800 500 Robert has itemized deductions of $19,000. Robert owns several apartment buildings. His net rental income was $3,000 for the year. Then, on December 31 one of his best tenants brought in a check for $500. This money covers the months of December and January. Robert is confused on how to account for this rental income. It is not included in the $3,000 listed above. Compute Robert's taxable income