Sue is an FAU accounting student, who works part-time as a waitress...

Sue is an FAU accounting student, who works part-time as a waitress at Busy Burger in Boca. Busy Burger allows all employees a 40 percent discount for any food that they buy and consume on the premises.

 

In 2021, the value of this 40 percent discount for Sue amounted to $2,500 for days on which she was working at Busy Burger (she ate during mealtime at work), and $1,500 for days on which she did not work but still stopped by after class during mealtimes. How much gross income must Sue recognize for 2021 with respect to the discount plan?