Dwayne Brady recently used his Delta Skymiles to purchase a free roundtrip ticket to Milan, Italy (value $1,200). The frequent flyer miles used to purchase the ticket were generated from Dwaynes business travel as a CPA. Dwaynes employer paid for his business trips, and he was not taxed on the travel reimbursement.

which code and case prefer? and does he have tax on the travel reimbursement