Bartering parking space for free rent - tax implications

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I current rent an apartment in San Francisco for $2130 and have a garage parking space for which I pay $0, as stated in my lease. My landlord wants to turn the garage into ADUs.  First he offered us (each tenant) $10,000.00 to give up our space.  Then he offered 9 months of free rent.  Are both of these scenarios considered taxable income?  I've read the IRS publications on Taxable Income and Bartering and am still unclear.  Thank you in advance. 

[Bill B.]

If you’re biggest goal is to save taxes, have the landlord reduce your rent by the fair market rent of that garage for as long as you stay there. (You could still end up under market rate on the remaining property.) You’re renting less property so your rent should go down and IMHO wouldn’t be a taxable event.