Employees at Carnes & Youngberg, CPAs work long hours during tax season and often do not leave until 10pm. Carnes & Youngberg typically cater two meals a week for its employees on these long nights. Manager Ken, who is a highly compensated individual, purchased meals on the other nights and submitted $425 in receipts which was reimbursed by the firm. Only manager level and above can receive this type of meal reimbursement. Does Ken have to include any portion of the catered meals or the self-purchased meals that were reimbursed in income?