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P's employer provided her with the following gifts and awards: Wedding gift (cutlery) - $500; Holiday season gift (art) - $500; Excellence award (gift

P's employer provided her with the following gifts and awards: Wedding gift (cutlery) - $500; Holiday season gift (art) - $500; Excellence award (gift certificate) - $100; First long service award for 10 years of service (golf clubs) - $2,000. What amount is included in P's employment income for tax purposes?

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