Several of Egret Companys employees have asked the company to create a hiking trail that employees could use during their lunch hours. The company owns vacant land that is being held for future expansion but would have to spend approximately $50,000 if it were to make a trail. Nonemployees would be allowed to use the facility as part of the companys effort to build strong community support. For your response, name one relevant tax issue for the employees. Compare and contrast your response with other relevant tax issues brought into the conversation.