Abena's boss gave her two tickets to the Brittnay Speerz concert because she met her sales quota. At the time Abena received the two tickets, they had a face value of $50 each and were selling on eBay for $150 each. On the date of the concert, the tickets were selling for $250 each. Abena and her son attended the concert. How much gross income should Abena report as a result of the tickets?