Noncash Compensation. For each of the following items, indicate whether the individual taxpayer must include any amount in gross income.

Employees of Eastside Bookstore are given their birthdays off with pay.

Westside Hardware, Inc., gave each employee 10 shares of Westside stock worth $100 per share in lieu of a cash bonus.

Employees of Northside Manufacturing were allowed to take home the company's old computers when the company purchased new ones.