JDD Corporation provides the following benefits to its employee, Ahmed (age 27):

Salary	$	383,000
Health insurance		19,200
Dental insurance		2,100
Life insurance		5,400
Dependent care		5,000
Professional dues		1,410
Personal use of company jet		246,000

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 $0.05 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 70 and above 2.06

Source: Reg. 1.79-3(d)(2).

The life insurance is a group-term life insurance policy that provides $256,000 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?