Roger is the president of Omni Hotel International, a hotel chain that owns hotels around the world. Last year Roger made $1,000,000 as gross income as president of the hotel, which he reported as gross income. Roger also went on a trip to Tahiti with his family, where they stayed at an Omni Hotel for free. When they arrived, there were several rooms available. Rooms for two were $600 a night, while rooms for four were $1,000. Roger and his family stayed for free in a room for four for 10 days. The free hotel rooms are provided only to the senior executives of Omni Hotel. There were plenty of empty rooms when he arrived as it was during the slow time of the year. How much gross income must Roger include in his gross income based on the hotel stay? Question 5 options: a) $0 b) $4,000 c) $6,000 d) $10,000