2 Thomson Sweetheart has been an accountant with Coopy Doo Company for four years. During the 2019 year, the following benefits were made available to him: Salary $ 88,000 Group-term Life Insurance ($50,000) 250 Group Medical Insurance Premium 350 Outstanding work Performance award (Cash) 500 Office Safety award (CASH) 160 Christmas merchandise gift (value) 25 Required: What amounts should Thomson Sweetheart include in his Gross Income for 2019 tax return? Show computation and justification for items included