answer both pls

Friends Jackie (0.5 percent owner), Jermaine (1 percent owner), Marlon ( 2 percent owner), Michael ( 86 percent owner), and Tito ( 10.5 percent owner) are shareholders in Jackson 5 Inc (an S corporation). As employees of the company, they each receive health insurance ( $11,000 per year benefit), dental insurance ($3,000 per year benefit), and free access to a workout facility located at company headquarters ( $500 per year benefit). What amount of these fringe benefits are taxable to Jackie? QUESTION 11 Same lacts as the prior question, what are amount of fringe benefits are taxable to Tito