DD Corporation provides the followingbenefitsto its employee, Ahmed (age 33):

Salary$313,000Health insurance12,500Dental insurance4,200Life insurance5,100Dependent care3,700Professional dues1,430Personal use of company jet217,000

The life insurance is a group-term life insurance policy that provides $218,000 of coverage for Ahmed. Assuming Ahmed is subject to a marginal tax rate of 32 percent, what is his after-tax benefit of receiving each of these benefits? (UseEXHIBIT 12-8.)(Enter all amounts as positive values. Round your intermediate computations and final answers to the nearest whole dollar.)

EXHIBIT 12-8 Uniform Premiums for $1,000 of Group-Term Life Insurance Protection

Table Summary: Chart shows cost per $1,000 of life insurance protection for one month per 5-year age bracket.

5-Year Age BracketCost per $1,000 of Protection for One Month

Under 25 $0.05

25 to 29.06

30 to 34.08

35 to 39.09

40 to 44.10

45 to 49.15

50 to 54.23

55 to 59.43

60 to 64.66

65 to 691.27

70 and above2.06

Source:Reg. 1.79-3(d)(2).

Description Amount

Taxable benefits

Salary

Personal use of company jet

Life insurance (taxable portion)

Taxable total $0

Marginal tax rate. %

Income tax on benefits

After-tax benefit of taxable items

Nontaxable benefits

Health insurance

Dental insurance

Life insurance (nontaxable portion)

Dependent care

Professional dues

Life insurance (nontaxable portion)

Nontaxable total$ 0

After-tax benefit of salary and benefits 0