Fair View Inc(USA) owns and operates a golf club which includes two 18-hole courses, a driving range, a restaurant and a pro shop. This club's facility can be used by its membership, which includes all of the individual shareholders as well as nonshareholders. All the members are charged a greens fee for each round of play plus an additional fee for the use of a golf cart. However the fee is the shareholders are 30% less than the fees of the non shareholders. Shareholders also enjoy a 30% discount on the price of food and drinks purchase at the clubhouse restaurant and merchandise purchased in the Pro Shop. Do these discounts have any income tax consequences to Fair View shareholders