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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 dependents $ $11,000$

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

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:

Note: Leave no answer blank. Enter zero if applicable.

Matt selects the single health insurance benefit, is reimbursed $$5,000$ for dependent care, and takes the remainder in cash.

b$.$ Matt selects the single health insurance benefit, is reimbursed $$5,000$ for dependent care, and takes the remainder in cash.

Matty must recognize:

Fresh may deduct:

c$.$ Matt selects the single health insurance benefit and is reimbursed for $$10,000$ of dependent care.

Matty must recognize:

Fresh may deduct:

d$.$ Matt gets married and selects the health insurance with spouse benefit and takes the rest in cash to help pay for the wedding.

Matty must recognize:

Fresh may deduct: