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Ps employer provided her with the following gifts and awards: Wedding gift (cutlery) $400; Holiday season gift (art) $300; Excellence award (gift certificate) $250; First

Ps employer provided her with the following gifts and awards: Wedding gift (cutlery) $400; Holiday season gift (art) $300; Excellence award (gift certificate) $250; First long service award for 10 years of service (golf clubs) $1,200. What amount is included in Ps employment income for tax purposes

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