JDD Corporation provides the following benefits to its employee, Ahmed $($age $48)$:

The life insurance is a group$-$term life insurance policy that provides $$273,000$ of coverage for Ahmed. Assuming Ahmed is subject to

a marginal tax rate of $32$ percent, what is his after$-$tax benefit of receiving each of these benefits? $($Use EXHIBIT $12-8.)$

Note: Enter all amounts as positive values. Round your intermediate computations and final answers to the nearest whole dollar.