Max Entertainment Company provides discounts to their employees for purchases of home theater equipment as well as installation and setup services. For a Model 2160XT home theater system, Amax normally charges customers $12,000 for the equipment plus $400 for installation and setup services. The gross cost of the equipment to Amax is $9,000. Amax allows employees to pay $8,000 for the equipment and $200 for installation and setup services. After subtracting the qualifying and excludible portion (if any), what portion of these discounts are non-qualifying and must therefore be included in the employees gross income