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Employee Benefits. Al flies for AAA Airlines. AAA provides its employees with severalfringe benefits. Al and his family are allowed to fly on a space-available basis on AAAAirline. Tickets used by Al and his family during the year are worth $2,000. AAA paid fora subscription to two magazines published for pilots. The subscriptions totaled $80. Theairline paid for Al’s meals and lodging while he was away from home overnight in connectionwith his job. Such meals and lodging cost AAA $10,000. Although Al could not eatwhile flying, he was allowed to drink coffee provided by the airline. The coffee was worthabout $50. AAA provided Al with free parking, which is valued at $100 per month. Theairline treated Al and his family to a one-week all-expenses-paid vacation at a resort nearhis home. This benefit was awarded because of Al’s outstanding safety record. The valueof the vacation was $2,300. Which of these benefits are taxable to Al?
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