kevin is the financial manager of levingston bmw. the shop allows employees to purchase up to two vehicles per year at a discount. levingston's average gross profit percentage is 15 percent. this year kevin purchased a 530 model and a new m3. model fmv dealer cost employee price 530 $ 63,000 $ 50,000 $ 54,000 m3 $ 70,000 $ 60,000 $ 57,000 what amount must kevin include in income?