Ben received the following benefits from his employer this year. What amount must Ben include in his gross income? 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 (no election to treat as nontaxable benefit) 3,600 Whole-life insurance premiums ($100,000) paid by employer 7,000 Multiple Choice $9,400 $11,070 $10,600 $7,000 $0none of these benefits are included in gross income