Jamal, age 52, is a human resources manager for Triple W Company. His annual salary is $110,000 and he receives the following fringe benefits during the current year:

- Triple W pays for all employees' health and accident insurance. Triple W pays $7,000 for Jamal's health insurance during the year.

- Triple W provides Jamal with group-term life insurance coverage of $200,000 during the year. The monthly inclusion amount per $1,000 of coverage is $.23.

- Triple W has a flexible benefits plan in which employees may participate to pay any qualifying medical costs not reimbursed by their health insurance. Jamal has $1,600 withheld from his salary under the plan. During the year he receives reimbursements of $1,300.

- Triple W pays parking costs for all management employees. Jamal's parking costs $220 month.

- Triple W pays Jamal's annual membership dues of $450 to the Society of Human Resource Management Association. The company also subscribes to several management journals for Jamal costing $650 a year.

- Jamal took a college class on financial accounting and Triple W reimburesed his tutition of $6,000 through its tuition assistance program for all employees.

- Jamal's consumption of coffee provided by Triple W is valued at $250 a year.

How much income must Jamal report from his job?