A. Lie is a commercial airline pilot for American Airlines. American Airlines allows all of its employees and their family members to fly anywhere the American Airlines has a terminal at no cost to the employee. Lie and his family flew to Bangor Maine on October 3, 2021. The family did not reserve their seats, they reported to the terminal and secured 4 unreserved seats. The value of the flight was $2,100. How much should Lie include in his 2021 gross income?

B. Alecs company provides at no charge covered parking to all its employees. Other individuals can also park in the covered area for $400 per month. How much should Alec include in his gross income?