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:

For each of the following independent circumstances, determine the amount of income Matt

must recognize and the amount of deduction Fresh may claim:

Note: Leave no answer blank. Enter zero if applicable.

Required:

b$.$ Matt selects the single health insurance benefit, is reimbursed $$5,000$ for dependent care,

and takes the remainder in cash.

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

care.

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.