In 2022, Nellie Ward receives from her current employer: A $400 gift certificate for online retailer Amazon. A $600 reclining easy chair for outstanding customer service during the year. A set of 4 coffee mugs with the employer's logo etched on the side. These mugs cost the employer $20. An Easter basket of gourmet treats valued at $245. A cash award of $300 in recognition of 10 years of service with the employer. 6. What is the amount that will be included in Nellie's 2021 employment income with respect to these gifts? A) $800. B) $1,000. C) $1,300. D) $700