client received 1099-nec box 1 nonemployee compensation for $7,500.00. received from a large supplier to the company that he works for. the $7,500.00 was for 4 day vacation to islands for him and his wife, all expenses apparently paid. no federal income tax withheld. it looks like it is subject to SE tax..  I checked quickfinder, thetaxbook, wk us master tax guide, and tr federal tax handbook. what do you guys think? thanks a lot.