quot tax implications quot please respond to the following

A friend asks you for some advice because 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 tutor him at $20 per hour. They have come to an agreement that her son and the tutor will exchange â€œhandymanâ€ services for tutoring services. Explore the tax implications of this arrangement and whether the $5 per hour difference has further implications. Be sure to be specific and cite specific concepts.