Rosalind takes advantage of the daycare services that her company provides to their employees. The value of the daycare is $$5,000$ per year, of which Rosalind pays $$1,500.$ Rosalind files as head of household on her tax return. How much of the benefit is a taxable fringe benefit to Rosalind and will be reported as income on her Form W$-2?$

$$0$

$$1,500$

$$3,500$

$$5,000$