7.

Bree and Tom are married and file a joint return for 2022. During the year, Bree, who works as an accountant for a national airline, used $2,100 worth of free passes for travel on the airline; Tom used the same amount.

Bree and Tom also used $850 worth of employee discount coupons for hotel rooms at the hotel chain that is also owned by the airline.

Tom is employed at State University as an accounting clerk. Under a tuition reduction plan, Tom saved $4,000 in tuition fees during 2022. He is studying for a masters degree in business at night while still working full-time.

Tom also had $30 worth of personal typing done by his administrative assistant at the University.

What is the amount of fringe benefits that should be included in Bree and Toms gross income on their 2022 tax return?