In 2023, Nellie Ward receives from her current employer: . A $400 gift certificate for online retailer Amazon. . A $600 reclining easy chair for outstanding customer service during the year. . A set of 4 coffee mugs with the employer's logo etched on the side. These mugs cost the employer $20. . An Easter basket of gourmet treats valued at $245. . A cash award of $300 in recognition of 10 years of service with the employer. What is the amount that will be included in Nellie's 2023 employment income with respect to these gifts? $1,245. O $1,545. O $1,045. O $945