Taxpayer works for Buses Unlimited, a company that provides interstate bus transportation. He works in the service bay providing mechanical maintenance services. He assures that the oil is changed, the tires rotated, and other miscellaneous upkeep is performed on the buses on a regular basis. Buses Unlimited allows Taxpayer to travel on any of the buses free of charge, as long as there is an empty seat available for him. If Taxpayer travels to El Paso, Texas, can he exclude the value of the trip from his gross income