please help with these questions

Jewel Lyman is an employee in the office of Salvaggio & Wheelers, Attorneys at Law. She received the following benefits during 2019: Medical insurance: $295 per month Commuter pass: $545 per year Employer-paid membership to Anytime Gym: $120 per year Dependent care assistance: $4,500 per year Required: What is the total annual taxable amount for Jewel's 2019 benefits? Total annual taxable amount Janice Lucas is the president of Miller Custom Coffee Roasters. She drives a 2018 Mercedes E300 with a fair market value of $57,500. The lease value is $14,750. The odometer started at 690 and was reported at 31,590 at the end of the year. The car was available all of 2019. Janice reported that she drove 30,900 miles during 2019, of which 10,200 were for personal reasons. The company pays all her fuel and charges her 5.5 cents per personal mile for fuel costs. Use Table 3-1. Required: What is her 2019 valuation using the lease value rule? (Do not round your intermediate calculations and round your final answer to 2 decimal places.) Answer is complete but not entirely correct. Total Personal Use Taxable income 5.428.50 X Gwen Evans is an employee at Findley Street Financial, where she earns an annual salary of $119,500, paid semimonthly. She has the following fringe and voluntary benefits: Medical insurance: $270 per month 401(k): 6% of gross pay Flexible spending arrangement: $2,180 annually United Way contribution: $25 per pay period Required: What is the total amount she contributes to fringe benefits and voluntary deductions annually? Medical insurance 401(k) Flexible spending arrangement United Way contribution Total amount of Gwen's fringe benefits and voluntary deductions $ 0