a. 4. Your client Carl is a Burger King employee. He is provided a free lunch by his employer so that he can remain in the building over lunch hour and he must stop eating and tend to customers if the drive thru window has a long line. Which of the following statements about his situation is correct? The fair market value of the lunch is included in his income because his employer has a disguised compensation motive. b. The fair market value of his lunch is included in his income because it is given during his work shift. The fair market value of his lunch is excluded from his income because it is a condition of employment d. The fair market value of his lunch is excluded from his income because he is on the business premises and because he is "on call". c