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received, if anything, is to be excluded from gross income? (In none of the cases cited above has the taxpayer received dividends in excess of premiums paid.)32. For each independent situation, determine the amount, if any, that is includible in the gross income of the employee.a. The employee of a motel has the choice of free lodging on the premises (fair marketvalue $400 per week) or extra cash compensation. He is not required to live onpremises. He chooses the lodging.b. An employee arranges to have his annual bonus, $1,000, paid directly to his son. His objective is to make a wedding gift to the son.c. An employee earns a salary of $500 per week. Pursuant to a court order, $100 of hissalary goes to his ex-wife for child support.38. An individual performed special valuable services not called for by his employment, in consideration for which his employer agreed to pay him a bonus in anamount to be determined later. After due consideration, however, the firm prefers instead to cement the employee’s relation to it by selling him, without any restriction, a block of its stock worth $5,000 for $1,000 cash. Has the employee thereby received any amount includible in his gross income for the year?