As a data source use, the attached the tables for MGH to answer the following questions. 

a. What is the total dollar value of community benefit provided by MGH during fiscal 2017?  If Total operating expenses for MGH in 2017 were $171,553,670, from the 2017 audit report, what 2017 community benefit amounted to what percent of Total operating expenses? 

b. If the average national community benefit amount is 7.5 percent of Total operating expenses, what can you conclude from MGH's 2017 result? Be specific and support your conclusion.

7 Financial Assistance and Certain Other Community Benefits at Cost (a) Number of (b) Persons activities or served (optional) Financial Assistance and Means-Tested Government Programs a Financial Assistance at cost (from Worksheet 1) . . . . b Medicaid (from Worksheet 3, column a).. C Costs of other means-tested government programs (from Worksheet 3, column b) . . d Total Financial Assistance and Means-Tested Government Programs. Other Benefits e Community health improvement services and community benefit operations (from Worksheet 4) f Health professions education (from Worksheet 5) . . . g Subsidized health services (from Worksheet 6). .. h Research (from Worksheet 7) i Cash and in-kind contributions for community benefit (from Worksheet 8).. j Total. Other Benefits... k Total. Add lines 7d and 7j. programs (optional) 7754 7754 104926 2556 171 368 10325 118346 126100 (c) Total community benefit expense 4,966,613. 46,253,728. 51,220, 341. 1,090,258. 1,270, 369. 642. 3,080. 465,951. 2,830,300. 54,050, 641. (d) Direct offsetting revenue 22,874,060. 22,874,060. 98,258. 98, 258. 22,972, 318. (e) Net community benefit expense 4,966,613. 23,379, 668. 28,346,281. 992,000. 1,270, 369. 642. 3,080. 465,951. 2,732, 042. 31,078, 323. (f) Percent of total expense 2.80 13.46 16.26 57 .73 .27 1.57 17.83