Fiona Martin, an independent contractor for a pharmaceutical company Health Products, provides services as a medical distributor. On 15 June 2021, Health Products, in recognition of her outstanding achievements in the distribution department, provides Fiona a free non-transferrable package to visit Dubai and attend three cricket matches of T20 International World Cup 2021. The value of free package includes an air ticket, a two weeks stay in a hotel in Dubai, and three match tickets amounting to $8,000. In the same year, Fiona also receives $112,000 from Health Products for her work as a medical distributor. Required: Using relevant legislation and case law, advise Fiona of the income tax consequences relating to the benefits she receives from Health Products