Fantasia is a popular photographer in her area and she typically charges $125 for a photo session. Mario is an accountant who charges $100 per hour to complete a tax return. Fantasia would like to have her tax return prepared and wants to exchange her photography services for Mario’s work on her tax return. Mario estimates that it will take about 4 hours to complete the tax return. They agree to four photo sessions of Mario’s children. How much income, if any, must Fantasia include in her income?