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 $ per month.

a If LaMont receives one pass worth $ each month, how much of this benefit must he include in his gross income each year?

b If the company provides each employee with $ per month in parking benefits, how much of the parking benefit must LaMont include in his gross income each year?