Jack is a lawyer and Jeri is a child psychologist. Jack prepares Jeri$$s estate planning at no charge and Jeri agrees to counsel Jack$$s daughter six times at no charge in return for the estate planning. The value of the estate planning is $$1,000$ and the value of the therapy sessions is $$1,000.$

a$.$ How much income does Jack have? Why?

b$.$ How much income does Jeri have? Why?