Please determine the tax consequences to the employee of the following, independent fringe benefits. 1) Microsoft sells laptop computers to customers for $1,800. Each laptop costs Microsoft $200 to produce. Employees can buy an Microsoft laptop for $150.

Amount Excluded from Employee's Income:

Amount Included in Employee's Income:

2) Razor Company plans to offer haircuts to employees for free. Employees can make an appointment for their haircut up to one month in advance. Haircuts cost $30 for customers.

Amount Excluded from Employee's Income:

Amount Included in Employee's Income:

3) Cherry Company employs dog-walkers who put up to 10 dogs in a company-owned van and drive them to local trails for off-leash walks. Cherry Company allows its drivers/dog walkers to bring their own dogs along on the walk, as long as there is space in the van at the time of departure.

Cherry Company charges customers $50 per day for this service.

Amount Excluded from Employee's Income:

Amount Included in Employee's Income: