The following amounts are paid to Neville Norton for the year ended December $31,$ of the current year:

$1-$ monthly vehicle allowance $=$$$200$ per month

$2-$ Blue Cross $($private health plan$)$ premiums $=$$$800$

$3-$ group term life insurance premiums $=$$$840$

$4-$ reimbursement for travel expenses incurred by Neville $=$$$1,000$

The total amount of taxable benefits included in Neville Norton's employment income in the current year is:

a$.$ $$2,400$

b$.$ $$3,240$

c$.$ $$4,040$

d$.$ $$4,240$

e$.$ $$5,040$