Alex, a waitress at the local restaurant is furnished a meal at the restaurant for her lunch. She must stay on the premises during her lunch in case the restaurant gets busy. Should the cash value of these meals be included as part of her taxable wages? Why or why not?

Alex also receives free meals at the restaurant on her days off as a perk of working at the restaurant. Should the cash value of these meals be included as part of her taxable wages? Why or why not?