LaMont works for a company in downtown Chicago. The company encourages employees to use public transportation (to save the environment) by providing them with transit passes at a cost of $298 per month. Required: If LaMont receives one pass (worth $298) each month, how much of this benefit must he include in his gross income each year? If the company provides each employee with $298 per month in parking benefits, how much of the parking benefit must LaMont include in his gross income each year?