Ben received the following benefits from his employer this year. What amount must Ben include in his gross income?BenefitHealth insurance coverage $-$ paid by employerGroup$-$term life insurance premiums $($face $$50,000)-$ paid by employerDisability insurance coverage $($no election to treat as nontaxable benefit$)$Whole$-$life insurance premiums $($$$100,000)-$ paid by employerValue$ $5,8004,2703,6007,000$