JDD Corporation provides the following benefits to its employee, Ahmed (age 50):

Salary	$ 339,000
Health insurance	14,700
Dental insurance	2,100
Life insurance	3,900
Dependent care	4,200
Professional dues	1,310
Personal use of company jet	259,000

The life insurance is a group-term life insurance policy that provides $294,000 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.)

Description	Amount
Taxable benefits
Salary	$339,000
Personal use of company jet	259,000
Life insurance (taxable portion)
Taxable total	$598,000
Marginal tax rate	30	%
Income tax on benefits
After-tax benefit of taxable items
Nontaxable benefits
Nontaxable total
After-tax benefit of salary and benefits