Jeff received the following benefits from his employer this year. What amount must Jeff include in gross income?

Benefit	Value
Health insurance policy paid by employer	$ 5,800
Group-term life insurance policy (face $50,000) paid by employer	4,270
Disability insurance coverage (no election to treat as nontaxable benefit)	3,600
Whole-life insurance policy ($100,000) paid by employer	7,000