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Matthew works for an airline. His employer provided the following fringe benefits: ( 1 ) a pre - tax flexible medical spending account of $

Matthew works for an airline. His employer provided the following fringe benefits:
(1) a pre-tax flexible medical spending account of $2,500(Matthew presented receipts for $2,500 and was reimbursed that amount); (2) group term life insurance coverage of $100,000 at $10 per $1,000; (3) standby ticket valued at $3,200 for a flight to London for Matthew's vacation; (4) a deluxe room valued at $3,000 at the airline's partner, the London Suites, for three nights; and (5) typing on his work computer and office copy machine use valued at $10 for his son's 30-page term paper. What amount should Matthew include in income?

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