Robert's employer provided the following to him in the current year: Dependent care assistance for his son of $5,000 Educational assistance of $9,900 for two graduate courses that Robert participated in Cell phone worth $110 month that is used 100% for business Reimbursement for meals with business clients of $800 under an accountable plan Contribution to the employer retirement plan of $3,800 What must Robert include in his income? Amount included in income $

Robert's employer provided the following to him in the current year: - Dependent care assistance for his son of $5,000 - Educational assistance of $9,900 for two graduate courses that Robert participated in - Cell phone worth $110 month that is used 100% for business - Reimbursement for meals with business clients of $800 under an accountable plan - Contribution to the employer retirement plan of $3,800 What must Robert include in his income? Amount included in income