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 FMV Dealer cost Employee Price 530 $63,650 $50,650 $54, 325 M3 $71,700 $60,650 $57,650 What amount must Kevin include in income? o o o O S2950. o O S3,295