Luke, who retired this year, lives in a four$-$plex owned by Julie. Luke$$s income decreased

when he retired, and he now has difficulty paying his rent. Julie offered to reduce Luke$$s

rent if he would agree to mow the lawn, wash windows, and provide other maintenance

services. Luke accepted, and Julie reduced the monthly rental from $$650$ to $$300.$ What

are the tax issues that should be considered by Luke and Julie