Mary is a professional tennis player, currently ranked number ten in the world. She has an endorsement contract with Boring, the leader in tennis shoe and equipment retail sales whose slogan is "Why do anything if you don't have to?" Under the terms of the contract, Mary is required to wear Boring shoes and tennis attire and also use a Boring racket at all tournament play. As compensation, Boring provides Mary with all the shoes, attire, and rackets she needs, free of charge. What are the tax ramifications of this arrangement to Mary?