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 insurance-single $ 5,000 Health insurance with spouse $ 8,900 Health insurance with spouse and dependents $ 11,000 Dental and vision $ 1,500 Dependent care-any specified amount up to $5,000 Variable Adoption benefits-any specified amount up to $5,000 Variable Cash-any 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 Mott 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). Matt must recognize Fresh may deduct