Crystal, a waitress at Hot Dog Heaven, works from 7 a.m. to 4 p.m. five days a week. Each workday she is

furnished, without charge, two meals, valued at $10 each. The manager of Hot Dog Heaven encourages her to eat

breakfast in the employee break room each day before 7 a.m. but does not expressly require her to do this. The

manager does, however, require her to eat her lunch in the employee break room. How much of the value of her

meals does she have to include in her gross income per day?

a. $0.

b. $10.

c. $15.

d. $20.