Tax Implications Please respond to the following.

A friend asks you for some advice because she knows you are taking this tax class. She has a son who just started college and he is pretty handy. He usually charges $15 per hour for his services, but is starting to fall behind in his schoolwork. He has a friend who is willing to tutor him at $20 per hour. They have come to an agreement that her son and tutor will exchange "handyman" services for tutoring services. Explore the tax implications of this arrangements and whether the $5 per hour difference has further implications. Be sure to be specific and cite specific concepts.