[The following information applies to the questions als 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 cost Health insurance-single $ 5,000 Health insurance with spouse $ 8,000 Health insurance with spouse and dependenta $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 401(k)any specified amount up to $10,000 Variable For each of the following independent circumstances, determine the amount of income Matt must recognize and the amount of deduction Fresh may claim: (Leave no answer blank. Enter zero if applicable.) e. Matt elects to take all cash. Mettmust recogni Froshmay deduct