Question J participates in his employer' cafeteria plan. He is allowed $8,000 in benefits which are paid for by the employer and can choose among several different benefits. For 2021, J chose parking paid by employer of $3,100, employer- provided traditional IRC 401(k) contributions of $4,000, and cash paid by employer of $900. Note the maximum exclusion for qualified parking benefits for 2021 was $270 per month ($3,240 per year). How much of the $8,000 was taxable to J in 2021 for regular tax purposes?