Irene is an anesthesiologist at a local hospital. Since anesthesia services are in significant demand, Irene spends much of her time supervising medical residents and nurse anesthetists from early in the morning until mid$-$afternoon. When she is able to break for lunch, she takes advantage of the free meal provided by her employer in the hospital cafeteria. From that location she is able to respond to a page quigkly in the event that she is needed.

Briefly discuss whether Irene is likely to have the value of her meals included in income, making specific reference to the criteria in Section $119($a$)$ and describing whether and how any pertinent criteria are met.