A flight attendant received wages of $45,000 in 20X2. The airline also provided transportation to the taxpayer on a standby basis, at no charge, from the taxpayer's home city to the airline's hub city. The fair market value of the commuting flights was $6,000. Also in 20X2, the taxpayer was covered by a $45,000 group-term life insurance policy provided by the airline, on which the airline paid $95 in premiums. The airline also provided the taxpayer with $5,500 of tuition reimbursement under a qualified educational assistance plan. What amount must the taxpayer include in gross income on the 20X2 tax return?