Ben received the following benefits from his employer during the current year. What amount must Ben include in his Gross Income for the current year?

Benefit Value

Health insurance coverage $$ paid by employer $$5,800$

Group$-$term life insurance premiums $($face $$50,000)$ paid by employer $$4,270$

Disability insurance coverage $$ paid by employer $($no election to treat as nontaxable benefit$)$ $$3,600$

Membership Fees to the local Country Club$)$ paid by employer $$7,000$