Dirk and Diane Davis are both employed solely by XYZ Corporation and each earned $15,000 in wages for 2015. With respect to the following items, what amount should be reported as income in addition to their wages?

Advance commission for services to be performed in the future $1,500 Payments by XYZ under a qualified plan for dependent care 2,000 Sick pay due to illness paid by insurance company (premiums were paid for by XYZ) 3,000 Cash allowance to pay for meals during working hours 300 Payments by XYZ to a qualified pension plan 1,000 Group-term life insurance paid by XYZ on insurance coverage of $50,000 200