Please determine the tax consequences to the employee of the following, independent fringe benefits. (a) Nike sells Air Jordans to customers for $180. Each pair of shoes costs Nike $45 to produce. Employees can buy Air Jordans for $30. Amount Excluded from Employee's Income: Amount Included in Employee's Income: (b) Supercuts plans to offer haircuts to employees for free. Employees can get their hair cut whenever a customer fails to show up for an appointment and there are no walk-ins waiting for a haircut. Haircuts cost $30 for customers. Amount Excluded from Employee's Income: Amount Included in Employee's Income: (c) Steve is the Chief Executive Officer at Heinz. Heinz provides Steve a free parking spot in the company's downtown office building. Heinz does not provide this benefit to any other employees. The parking spot would have cost $310 per month for someone from the general public. What are the monthly tax consequences for Steve? Amount Excluded from Employee's Income: Amount Included in Emplovee's Income