Jenny is a manager at her firm. The firm pays $$1,000$ per year in premiums for a whole$-$life insurance policy $($coverage amount $=$$$250,000)$ on Jenny's behalf.

In addition, the firm pays $$500$ per year in premiums for a group$-$term life insurance policy $($coverage amount $=$$$50,000)$ that is available to all employees.

Finally, the firm pays for Jenny's medical and dental insurance at a total cost of $$5,000$ per year and provides her with an annual allowance of $$2,000$ that

pays Jenny's membership dues at a health club and spa where she entertains the firm's clients. How much of these annual benefits must be included in

Jenny's gross income for tax purposes?

$$1,500$

$$6,500$

$$1,000$

$$0$

$$3,000$