Zippy worked at the Maxwell Hotel as a desk clerk. Since there was no one to replace him during the dinner hour, the Maxwell Hotel provided Zippys meal out of the dining room free of charge. Zippy was allowed to go and eat elsewhere but was encouraged to eat at the hotel and mind the desk. The cost of the meals to the Maxwell Hotel was $450, and the fair market value of the meals was $800. How much must Zippy include in gross income?

A. 0

B. 350

C. 450

D. 800