Rocky Racoon Corp. would like you to evaluate the tax consequences of its employee fringe benefits program for the company's president $($Mack$),$ who is also a majority shareholder $($tell me how much is includible in gross income for Mack$).$ Explain your answers.

a$.$ The company has a storage facility for household goods. Officers are allowed a $25\%$ discount on charges for storing their goods. All other employees are allowed a $10\%$ discount. Mack's discounts for the year totaled $$1000.$

b$.$ The company owns a condominium in Gatlinburg, which is used to entertain customers. Employees are allowed to use the condo without charge when the company has no scheduled events. Mack used the facility $20$ days during the year. His use had a rental value of $$5,000.$

c$.$ The company owns a parking lot that is used by customers, officers, and the general public but primarily by the officers. Only the general public is required to pay for parking. The charge to the general public for Mack's parking for the year would have been $$4,200($ $$350$ monthly rate$).$