Dow, 42, is a manager for Winter Company. In addition to his $97,000 salary, he receives the following benefits from Winter during the current year: Gross Income from Group Term Life Insurance is 1.20. Winter pays all its employees' health and accident insurance. Premiums paid by Winter for Dow's health insurance are $1,600. Winter provides all employees with group term life insurance coverage equal to their annual salary. Premiums on Dow's $97,000 in coverage are $970. Winter has a flexible benefits plan in which employees may participate to pay any costs not reimbursed by their health insurance. Dow has $2,500 withheld from his salary under the plan. His actual unreimbursed medical costs are $3,290. Winter pays Dow the $2,500 paid into the plan during the year. All management-level Winter employees are entitled to employer-provided parking. The cost of Dow's parking in a downtown garage is $4,200 for the year. Winter pays Dows $200 monthly membership fee in a health club located in the building in which Dow works. Dow uses the club during his lunch time and on weekends. If required, round your answer to the nearest cent. Dow has a gross income of $