Jenna works at ABC Corporation and is entitled to several fringe benefits. Included in these fringe benefits are the following item:

a) A cafeteria plan where she can choose between $300 or life insurance coverage; $200 or child care and $500 or dental insurance. She chooses $300, child care, and dental insurance.

b) She is also entitled to employee discounts on window cleaning services ABC provided to customers. She pays $110 for services that are offered to the public at $200.

c) She gets to stay at a hotel that is owned by ABC for free. The hotel is part of a division at ABC that she does not work in. The value of those services is $200.

d) She is reimbursed $3,000 for undergraduate tuition by her employer.

Required: How much of these benefits are included in her gross income?