Matt works for Fresh Corporation. Fresh offers a cafeteria plan that allows each employee to receive $15,000 worth of benefits each year. The menu of benefits is as follows:

Benefit	Cost
Health insurancesingle	$	5,000
Health insurancewith spouse	$	8,000
Health insurancewith spouse and dependents	$	11,000
Dental and vision	$	1,500
Dependent careany specified amount up to $5,000	Variable
Adoption benefitsany specified amount up to $5,000	Variable
Educational benefitsany specified amount (no limit)	Variable
Cashany specified amount up to $15,000 plan benefit	Variable
401(k)any specified amount up to $10,000	Variable

For each of the following independent circumstances, determine the amount of income Matt must recognize and the amount of deduction Fresh may claim: (Leave no answer blank. Enter zero if applicable.)

a. Matt selects the single health insurance benefit and places $10,000 in his 401(k).

b. Matt selects the single health insurance benefit, is reimbursed $5,000 for MBA tuition, and takes the remainder in cash.

c. Matt selects the single health insurance benefit and is reimbursed for MBA tuition of $10,000.

d. Matt gets married and selects the health insurance with spouse benefit and takes the rest in cash to help pay for the wedding. e. Matt elects to take all cash.