Taxpayer works for a car manufacturer. Her employer has developed a program through which it will pay the education expenses of some of its employees. Under the program, and employee can submit an application to the program. In the application, the employee must outline the intended course work, the anticipated degree, and the relevance of the degree to the employee's position with the company. If approved, the employer will pay the education expenses of the employee. If the employee terminates his or her employment with the employer within three years of obtaining the degree, the employee agrees to reimburse the employer for the education expenses. What are the tax consequences to Taxpayer if she is accepted into the employer's program