Anne is an employee of Marvel Corporation. Marvel provides its employees with an educational assistance plan that pays for up to $5,000 in tuition for any work-related courses. Marvel Corporation also...

Anne is an employee of Marvel Corporation. Marvel provides its employees with an educational assistance plan that pays for up to $5,000 in tuition for any work-related courses. Marvel Corporation also provides free on-premises parking (valued at $50 per month) and free child care (valued at $300 per month). Does Anne have any taxable income as a result of these benefits?