Shelby works for dynasty motors, an automobile dealership. all employees can buy a car at the company's cost plus 5%. the company does not charge employees the $400 dealer preparation fee that nonemployees must pay. shelby purchased an automobile for $22,785 ($21,700 + $1,085). the company's cost was $21,700. the price for a nonemployee would have been $23,100 ($22,700 + $400 preparation fee).
how much must alberto include in his gross income related to the purchase of the car?

David paid $975,000 for two beachfront lots in coastal south carolina, with the intention of building residential homes on each. two years later, the south carolina legislature passed the beachfront management act, barring any further development of the coast, including david's lots. when david files a complaint to seek compensation for his property, south carolina refuses, pointing to a passage in david's own complaint that states "the beachfront management act [was] properly and validly designed to south carolina's " is south carolina required to compensate david under the takings clause?