Dominique works at Harbinger Investments in New York City and has a daughter, $7,$ with her husband Alex. Recently, Dominique's row house on Fifth Avenue began experiencing leaks. She has tried to fix the leak by placing tarp on the roof and plastering the ceiling with gorilla glue. Unfortunately, Dominique's efforts have proved fruitless and she has decided to contact her client and friend Paul who owns a construction company in New Jersey. After inspecting the nature of the leak, Paul agrees to fix Dominque's roof. In the course of his work, Paul incurred costs of $$500$ for materials and $$7,500$ in estimated labor. Instead of paying Paul directly for his services, Dominique agrees to continue managing Paul's investments at Harbinger Investments free of charge for the next two years. Dominque estimates that on an annual basis, she usually charges clients $$10,000$ for her investment services. How much must Dominique and Paul include in gross income for the tax year? Please be sure to cite all relevant case law, IRC sections, and rulings that are relevant to this scenario.