$$

Jarvie loves to bike. In fact, he has always turned down better$-$paying jobs to work in bicycle shops where he gets an employee discount. At Jarvie$$s current shop, Bad Dog Cycles, each employee is allowed to purchase four bicycles a year at a discount. Bad Dog has an average gross profit percentage on bicycles of $25$ percent. During the current year, Jarvie bought the following bikes:

$$

DescriptionRetail PriceCostEmployee PriceSpecialized road bike$ $5,600$$ $3,800$$ $3,920$Rocky Mountain mountain bike$5,3004,3004,240$Trek road bike$2,9002,4002,030$Yeti mountain bike$3,7003,5802,960$

$$

a$.$ What amount is Jarvie required to include in taxable income from these purchases?