Tax research memorandum report.

Kenny has been a waiter at the Burger Pitt for four years. The Pitt treats its employees well, allowing them a 60 percent discount for any food that they buy and consume on the premises. This year, the value of this discount for Kenny amounted to $2,500 for days on which he was working, and $1,500 for days when he was not assigned to work but still stopped by during mealtimes. How much gross income must Kenny recognize this year with respect to the discount plan?