Matt works for Fresh Corporation. Fresh offers a cafeteria plan that allows each employee to receive $21, 500 worth of benefits each year. The menu of benefits is as follows. For each of the following independent circumstances, determine the amount of income Matt must recognize as part of his taxable compensation. a. Matt selects the single health insurance and places remainder in his 401(k). b. Matt selects the single health insurance, is reimbursed $4,000 for MBA tuition, and takes the remainder in cash. Matt selects the single health insurance and is reimbursed for MBA tuition of $12,000, and the remainder in 401(k). d. Matt gets married and selects the health insurance with his spouse and takes the rest in cash to help pay for the wedding. e. Matt elects to fully fund the 401(k) and take the remainder in cash