travis is an executive for the Columbia Manufacturing Company. Travis purchased furniture from the company for $4,000, the price the company ordinarily charges a wholesaler. The retail price of the furniture was $7,000. The company also paid for Travis's parking space in a garage near the office. The parking fee was $2,600 for the year. Only highly compensated employees are allowed to buy furniture at the wholesaler's price. In addition, the company does not pay other employees' parking fees. Travis's gross income from the above is:

3,000

0

2,600

5,600

none of the above