Required information [The following Information applies to the questions displayed below.) 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 Cont Health insurance-single $ 5,000 Health Insurance-with spouse $ 8,000 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 Educational benefits-any specified amount (no limit) Variable Cash-any specified amount up to $15,000 plan benefit Variable 4016-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.) c. Matt selects the single health insurance benefit and is reimbursed for MBA tuition of $10,000. Matt must recognize Fresh may deduct