JDD Corporation provides the following benefits to its employee, Ahmed (age 56):

Salary	$ 309,000
Health insurance	10,300
Dental insurance	3,900
Life insurance	4,500
Dependent care	4,100
Professional dues	1,230
Personal use of company jet	201,000

The life insurance is a group-term life insurance policy that provides $208,000 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.) (Enter all amounts as positive values. Round your intermediate computations and final answers to the nearest whole dollar.)

EXHIBIT 12-8 Uniform Premiums for $1,000 of Group-Term Life Insurance Protection Table Summary: Chart shows cost per $1,000 of life insurance protection for one month per 5-year age bracket. 5-Year Age Bracket Cost per $1,000 of Protection for One Month Under 25 S0.05 25 to 29 .06 30 to 34 .08 35 to 39 .09 40 to 44 .10 45 to 49 .15 50 to 54 .23 55 to 59 43 60 to 64 .66 65 to 69 1.27 2.06 70 and above Source: Reg. $1.79-3(d) (2). Amount Description Taxable benefits Salary Personal use of company jet Life insurance (taxable portion) $ 309,000 201,000 $ 510,000 % Taxable total Marginal tax rate Income tax on benefits After-tax benefit of taxable items Nontaxable benefits $ Nontaxable total After-tax benefit of salary and benefits 0 0 $