Mercy Hospital maintains a cafeteria on its premises. In addition, it rents space to MacDougal's, a privately owned sandwich shop. The cafeteria closes at 8.00pm. MacDougal's is open 24 hours. Mercy provides meal vouchers to each of its 240 medical employees to enable them to remain on call in case of emergency. The vouchers are redeemable either at the cafeteria or at MacDougal's. Although the employees are not required to remain on or near the premises during meal hours, they generally do. Elizabeth Fegali, Mercy's Chief Administrator, has approached you with the following question: Is the value of the meal voucher includible in the employees' gross income? Use the following in tax rescarch process in answering your question: 1. Determine the facts. 2. Identify the issues. 3. Locate the applicable authorities. 4. Evaluate the authoritics. 5. Analyze the facts. 6. Communicate the conclusions and recommendations