Oceania Resorts Ltd (Resortco) operates a tourist resort in the island state of Oceania. Many of the companys guests come from Japan. In an effort to upgrade the service provided to guests, Resortco engages Language Instruction Ltd (Lanco) to prepare and deliver an introductory course in the Japanese language. Lanco prepares a course of 18 one hour lessons. The course runs for six weeks with three lessons each week held for one hour immediately following the conclusion of the day shift at 5.00 p.m. All front line staff are required to participate in the course. Resortco pays Lanco $1,000 per employee taking the course.

Laila is an employee of Resortco working on the resorts reception desk. She participates in the course and acquires the ability to engage in simple conversations in Japanese.

Hotelco (a competitor of Resortco) also operates a resort that has many guests from Japan. Shortly after completion of the Lanco course, Hotelco offers Laila a job paying double her present salary. Laila resigns her employment with Resortco and commences working for Hotelco.

In calculating Lailas chargeable income for the year should we include some figure with respect to the free language training received by Laila?