Susan is an auditor at a small public practice accounting firm, Smith & Warren LLP, and receives the following during the year: Salary: $80,000 Holiday gift basket: $350 value Annual membership at local gym: $1,750 value (Susan uses this membership for personal use only) Life insurance premiums paid by employer: $1,100 Private health care insurance premiums paid by employer: $975 In addition, Susan incurred the following expenses during the year, for which she was not reimbursed: CPA Professional Dues (professional status is required by statute for auditors): $1,500 Travel expenses (incurred to perform audits of out-of-town clients of the firm): $950 Which of the following is the correct amount of net employment income for Susan? O A. $82,850 O B. $80,750 O C. $79,650 OD. $80,400