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P's employer provided her with the following gifts and awards: Wedding gift (cutlery) - $600; Holiday season gift (art) - $100; Excellence award (gift certificate)

P's employer provided her with the following gifts and awards: Wedding gift (cutlery) - $600; Holiday season gift (art) - $100; Excellence award (gift certificate) - $200; First long service award for 10 years of service (golf clubs) - $500. What amount is included in P's employment income for tax purposes? $ 400
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P's employer provided her with the following gifts and awards: Wedding gift (cutlery) $600; Hollday season gift (art) - \$100; Excellence award (gift certificate) - \$200; First long service award for 10 years of service (golf clubs) $500. What amount is included in P's employment income for tax purposes

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