Kerrie works at Sante Fe Memorial Hospital as an administrative assistant. Sante Fe operates a heavily subsidized on−$-$site cafeteria because the majority of Sante Fe employees are required to eat lunch on the premises to be available for emergencies. Kerrie$$s job description has no such requirement and she is free to eat anywhere during a typical lunch hour. Kerrie likes the cafeteria and generally eats her meals there anyway. Kerrie estimates the value of her $2022$ meals at the cafeteria as $2,750$\mathrm{}\mathrm{}\mathrm{}.$ Her records show she paid $400$\mathrm{}\mathrm{}$ for these meals. 

 

Is the value of these meals taxable income to Kerrie?