Henry is an employee of Argus Corp. His Fringe benefits for the current year included:

2500 contributed by Argus to his qualified deferred compensation retitrement plan. this year, the retirement plan earned 600 in intrest and dividend income. Henry received no distributions from this plan

a 500000 face value group term life insurance policy for which Argus paid premiums of 650. henry is a key employee and it is discriminatory plan. The uniform monthly premium for 1000 of group term life insurance os $.15

the use of a company owned autombile. the annual lease value of this car is 15,000. Henry used it 70% of the time (and miles) for personal use and 30% for business use

free parking in the company parking lot (values at 100 per month)

How much musy Henry include in gross income

a zero

b 10,575

c 10,568

d 11,150