Please answer the the following questions:

1) Employer gives all of her employees, except her son, a case of wine at Christmas, which $120. She gives son, who also is an employee, a caase of wine, worth $700. Does son have gross income?

2) The congregation for whom Reverend serves as a minister gives her a check for $5000 on her retirement. Does reverend have gross income?

3) Employee receives a $5000 trip on employees's 50th birthday. To pay for the cost of the trip. Employer contributed $2000. and fellow employees of employee contributed $3000. Does employee have gross income?

Please analyze the problems.