Ms. Bourne is an executive with GG Inc., an international business operation. She flies more than 150,000 business miles each year and accumulates considerable frequent-flier points from the airlines. GG allows its employees to use their frequent-flier points for personal travel. In March, Ms. Bourne used 300,000 points to obtain two first class round-trip tickets to Paris, which she gave to her daughter as a wedding gift. The value of the tickets was $12,000.

Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.