Keren Wiseman is an employee of Dimensionworks Designs in New Mexico. She received the following achievement awards from her employer during 2021: - Best safety plan, Santa Fe County: $1,380 - Top emergency plan layout, New Mexico: \$1,825 - Ten-year employee award: $795 The achievement awards are eligible under qualified plan. Required: How much of her achiovement award income is taxable? John Cotton is an employee at Radiance Senior Living. He received the following benefits from his employer during 2021 on the company's location for company purposes: - Personal protective equipment: $215 per month - Employer-provided cell phone: $105 per month - Meals: $210 per month Required: What amount of these benefits is taxable for 2021