Meredith is an employee of a large company. They are very interested in the betterment of the health of all employees. The company has a health facility on its premises for the exclusive use of its employees and their dependents. A comparable private health club membership at a public facility would cost $2,400 per year. How much, if any, must Meredith include in her gross income if her 10-year old daughter uses the facilities for one-half of the year?


Dani is covered by a $90,000 group-term life insurance policy, her daughter is the sole beneficiary. Dani's employer pays the entire premium for the policy; the uniform annual premium is $0.60 per $1,000 per month of coverage. How much, if any, is W-2 taxable income to Dani resulting from the insurance?