Q's employer provided her with the following gifts and awards. Golf shirt with employer logo...

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Q's employer provided her with the following gifts and awards. Golf shirt with employer logo valued at $50; Weekend at a spa valued at $900 as reward for meeting sales targets; Holiday season gift (camera) valued at $350; Gift certificate of $50 to a local restaurant in recognition of her birthday. What amount is included in Q 's employment income for tax purposes

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