For each of the following items, indicate whether the individual taxpayer must include any amount in gross income.
a. Employees of East-side Bookstore are given their birthdays off with pay.
b. West-side Hardware, Inc., gave each employee 10 shares of West-side stock worth $100 per share in lieu of a cash bonus.
c. Employees of North-side Manufacturing were allowed to take home the company’s old computers when the company purchased new ones.