please show work

Please determine the tax consequences to the employee of the following, independent fringe benefits. (a) Apple sells laptop computers to customers for $1,800. Each laptop costs Apple $200 to produce. Employees can buy an Apple laptop for $150. Amount Excluded from Employee's Income: Amount Included in Employee's Income: (b) Supercuts 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: (c) Let's Go! TM Dog Walking 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. Let's Go! 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. Let's Go! charges customers $50 per day for this service. Amount Excluded from Employee's Income: Amount Included in Employee's Income