Please help with preparing a tax memorandum for this case. Thank you

Case II Cypress Golf 18 has two 18-hole courses, including a driving range, a restaurant, and a golf shop. The club's facilities can be available to only its members, who are either shareholders or non-shareholders. All the members pay an annual membership fee. Shareholders pay 20% less than non-shareholders for the annual membership fee. Besides, shareholders have a 20% discount on the price of food and drink purchased in the club restaurant and golf products purchased in the golf shop. Shareholders are looking for your advice about how they should deal with these discounts in their income tax returns