A supervisor transported me at least a few times, a mixture of helping me get to work & get back home, however she also at least a personal stop or so for me in between.

What does IRS say about this as far as if I is required that I report and pay taxes on this, also if I need to report it, what is the proper way to figure out the FMV of all of this? And this happened at least in 2023 Tax Year.