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