Kevin is the financial manager of Levingston BMW. The shop allows employees to purchase up to two vehicles per year at a discount. Levingston's average gross profit percentage is 15 percent. This year Kevin purchased a 530 model and a new M3. Model 530 FMV $ 63,000 Dealer cost $ 50,000 Employee Price $ 54,000 M3 $ 70,000 $ 60,000 $ 57,000 What amount must Kevin include in income? Multiple Choice $0 $2,500 $2,950 $22,000