Roger is a well-paid shift manager at a high-end hotel in St. Louis. He is classified as a highly compensated individual. Roger receives reimbursement for his parking of \($265\) a month and also receives free lodging when he sleeps at the hotel after working the night shift. If rooms are available, Roger is allowed to stay. The value of his lodging is \($550\) a month. These benefits are not offered to all employees. What must Roger include in his taxable income?