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Q's employer provided her with the following gifts and awards: Golf shirt with employer logo valued at $35; Weekend at a spa valued at $1,100

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Q's employer provided her with the following gifts and awards: Golf shirt with employer logo valued at $35; Weekend at a spa valued at $1,100 as reward for meeting sales targets; Holiday season gift (camera) valued at $250; Gift certificate of $100 to a local restaurant in recognition of her birthday. What amount is included in Q's employment income for tax purposes? $

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