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%. This year Kevin purchased a 530 model and a new M3. Model FMV Dealer cost Employee Price 530 $63,050 $50,050 $54,025 M3 $70,800 $60,050 $57,050 What amount must Kevin include in income? Multiple Choice $0. $3,130. $2,950. $22,000