Does the taxpayer recognize gross income in the following situations?

a$.$ Ava is a filing clerk at a large insurance company. She is permitted to leave the premises for lunch, but she usually eats in

the company's cafeteria because it is quick and she is on a tight schedule. On average, she pays $$2$ for a lunch that would cost

$$12$ at a restaurant and it cost her employer $$10$ to prepare. However, if the prices in the cafeteria were not so low and the

food was not so delicious, she would probably bring her lunch at a cost of $$3$ per day.

Ava's meals are provided as

$.$ Therefore, Ava would include $\{$

per

meal in her gross income.