Question 14 2 Victoria works for a golf pro shop. The shop allows employees to purchase severa clubs per year under the qualified employee discount guidelines. In 2021 Victoria purchased a new Odyssey putter. The putter normally retails for $300. It was purchased by the pro shop from Odyssey for $190. Victoria's price paid to the pro shop was $200. The pro shop maintains an average gross profit percentage of 25 percent. What amount does Victoria need to include on her 2021 tax return as a result of this transaction?