! Required information [The following information applies to the questions displayed below.] Identify the amount, if any, that these individuals must include in gross income in the following independent cases. Assume that the individuals use the cash method of accounting and report income on a calendar-year basis. a. Elmer was an extremely diligent employee this year, and his employer gave him three additional days off with pay (Elmer's gross pay for the three days totaled $1,300, but his net pay was only $1,027). Amount to be included