Tyler Perry's power lines for the Thomson Utilities Company. 220 days every year he climbs into his company truck at 8 a.m. and rarely returns to the office until after 4:30 p.m. He works on a power line through the lunch hour almost every day. He must eat when and where he can and still get his work done. He usually purchases something at a convenience store to eat in his truck. Thompson reimburses Tyler for the estimated cost of each lunch he buys at a rate of $6 per day. Tyler could bring a sack lunch from home at a cost of $2.50 per day, but Thompson refuses to reimburse this amount. How much of the income, if any must be included in income on Tyler's federal income tax return for 2020