Question: A friend asks you for some advice since she knows you are taking this tax class. She has a son who just started college and he is pretty handy. He usually charges $15 per hour for his services, but is starting to fall behind in his schoolwork. He has a friend who is willing to assist him at $20 per hour. They have come to an agreement that her son and the friend will exchange "handyman" services for homework assistant services. Explore the tax implications of this arrangement and whether the $5 per hour difference has any implications. Be sure to be specific and cite specific concepts.