Tiffany is a manager for Mobility Corp.

She earns a salary of $100,000 and has received the following benefits: Mobility pays 75% of all employees' health and accident insurance coverage. Mobility paid $6,000 towards the cost of Tiffanys health insurance during the year. Tiffany participates in the cafeteria plan and had elected to have $2,000 withheld from her pay to cover the remaining cost of the health insurance premiums and an additional $1,500 to cover dental and other health care costs not paid by insurance (i.e., funding a flexible spending account). The full $1,500 was used to pay for various qualifying medical costs. Mobility pays the cost of disability insurance coverage for all employees. The insurance will pay 75% of salary if employees are out of work for a significant period. The cost of Tiffanys premiums was $600. Mobility pays for the cost of daycare for its employees' children. The cost for Tiffanys two children was $8,000. All employees receive a 20% discount on Mobility's products. The typical markup on their products is 25%. Tiffany enjoyed $1,200 of savings through the discount program. Tiffany won the manager of the year award earlier in the year and received an all-expense paid week at a desert spa valued at $3,500. Mobility pays Tiffanys annual membership dues of $500 to the American Transportation Association. Mobility paid for the full $2,500 cost of Tiffanys attendance at the American Transportation Association's annual conference in Orlando.

How much income must Tiffany recognize from her employment? Include a statement describing why the amounts listed above are included or excluded from Tiffany's taxable income.