fast please

Miss Powell employed in a Company receives a salary of $30,000 during the taxable year. The salary includes child and dependent care service $5200, Educational assistance $6,000 and $3200 towards Health Saving Accounts. Besides, the employer provides Athletic Services within the premises. Such services, based on market value are worth $2,000. In addition, he got benefitted by way of the cafeteria plans. The value of such plans amounted to $3000, of which 50% is by way of Cash in lieu of the Menu provided for in the plans. Compute the effective income that will be considered for the purpose of Taxation