Can anyone help please with this my tax hw?

Instructions: Determine if the gifts and awards given to the employee are taxable or not-taxable. Place an "X" in the correct column. Include an explanation for your answer. Exercise #1: The employer received the following gifts and awards: Gifts and Awards Value Taxable Non-taxable Explanation T-shirt with employer logo $15 (cost) Birthday gift (gift certificate) $75 $400 Reward for meeting sales performance target (weekend holiday) $275 10 year anniversary award (art print): the last anniversary award was received 5 years previously. Wedding gift (crystal vase) $300 Innovation and Excellence Award (tickets $250 to a sporting event) Fall 2020 1 Gifts and Awards Value Taxable Non-taxable Explanation Holiday season gift (watch) $150 Total $1,465 Exercise #2 The employer has given the employee the following gifts and awards: Gifts and Awards Value Taxable Non-Taxable Explanation Coffee mug $8 (cost) Social Committee 50/50 draw - Employer does not fund or $243 control the social committee. Gift recognizing birth of first child (gift card) $150 Holiday gift (voucher for a turkey) $50 An award (a watch) for 3 year's service $200 Award in recognition of running the company charity drive. $375 A birthday gift (concert tickets) $175 Total $1,201