[The following information applies to the questions displayed below.] 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 Health insurance-with spouse Health insurance-with spouse and dependents Dental and vision Dependent care-any specified amount up to $5,000 Adoption benefits-any specified amount up to $5,000 Cash-any specified amount up to $15,000 plan benefit 401(k)-any specified amount up to $10,000 $ 5,000 $ 8,000 $ 11,000 $ 1,500 Variable Variable Variable 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.)