Tom works two part-time jobs while going to school. He works at a clothing store because he is allowed a 30 percent discount on his clothes purchases and a cellular phone store that allows him a 50 percent discount on his cell phone service. During the year, he purchases clothes valued at $1,000 for $700. The store marks up its clothes 100 percent. He pays $240 ($20 per month) for his discounted cell phone service. How much income in addition to his salaries must he report for these fringe benefits?