Eulices is employed as an assembly line engineer at Tesla Motors. Eulices works long hours, spanning over $80$ hours per week in the office. As part of his role at Tesla, Eulices is constantly required to monitor the assembly line process as different parts of Tesla's vehicles undergo manufacturing and safety inspections and intervene at any point an issue arises. It is therefore crucial that Eulices be on the assembly line a majority of the day, but he is allotted very short breaks throughout the day, including a $15-$minute lunch which he typically eats as he oversees assembly line workers. As part of his employment $($and most other Tesla employees$),$ Tesla provides a cafeteria on$-$site, where it provides authentic cuisines from countries around the world. While greater than $50\%$ of Tesla employees are allowed to take advantage of this employee benefit, Tesla's entry$-$level assembly line workers do not qualify for the benefit until they reach their first year anniversary.

This past year, Eulices took advantage of meals every day he worked at Tesla, including weekends. Must Eulices include the value of the meals provided to him in gross income?