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As an employee of the Firm, Harry can stay at any Firm-owned hotel for free. That perk was helpful in February when Harry unexpectedly pulled

As an employee of the Firm, Harry can stay at any Firm-owned hotel for free. That perk was helpful in February when Harry unexpectedly pulled off Interstate 89 during a snow storm, headed into a Firm-owned hotel, and crashed for the night in an unoccupied suite. In the morning, he realized that he saved the $120 that hotel guests normally pay for the room. Would this be included in gross income?

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