JDD Corporation provides the following benefits to its employee, Ahmed (age 22): The life insurance is a group-term life insurance policy that provides $247,000 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. EXHIBIT 12-8 Uniform Premiums for $1,000 of Group-Term Life Insurance Protection