JDD Corporation provides the following benefits to its employee, Ahmed (age 49):

Salary	$	366,000
Health insurance		17,400
Dental insurance		4,500
Life insurance		3,600
Dependent care		4,000
Professional dues		1,070
Personal use of company jet		270,000

Assume the life insurance is a group-term life insurance policy that provides $244,000 of coverage for Ahmed. (Use EXHIBIT 12-8.) Assuming Ahmed is subject to a marginal tax rate of 32 percent, what is his after-tax benefit of receiving each of these benefits (ignoring FICA taxes)? (Enter all amounts as positive values. Round your intermediate computations and final answers to the nearest whole dollar.)

JDD Corporation provides the following benefits to its employee, Ahmed (age 49):

Salary	$	366,000
Health insurance		17,400
Dental insurance		4,500
Life insurance		3,600
Dependent care		4,000
Professional dues		1,070
Personal use of company jet		270,000

Assume the life insurance is a group-term life insurance policy that provides $244,000 of coverage for Ahmed. (Use EXHIBIT 12-8.) Assuming Ahmed is subject to a marginal tax rate of 32 percent, what is his after-tax benefit of receiving each of these benefits (ignoring FICA taxes)? (Enter all amounts as positive values. Round your intermediate computations and final answers to the nearest whole dollar.)

Description	Amount
Taxable benefits
Salary	$366,000
Personal use of company jet	270,000
Life insurance (taxable portion)
Taxable total	$636,000
Marginal tax rate	32	%
Income tax on benefits
After-tax benefit of taxable items
Nontaxable benefits
Health insurance	$17,400
Dental insurance	4,500
Life insurance (nontaxable portion)
Dependent care	4,000
Professional dues	1,070
Nontaxable total	$26,970
After-tax benefit of salary and benefits	$26,970