Ben's employer offers employees the following benefits. What amount must Ben include in his gross income?
Benefit ______________________________________________Value
Health insurance coverage ............................................................. $5,800
Group term Ilk insurance ($50,000) ............................................... 4,270
Disability insurance coverage (considered purchased by Beii) ...... 3,600
Whole life insurance coverage ($100,000) .................................... 7,000
A. $9,400
B. $11,070
C. $10,600
D. $7,000
E. Zero - none of the above benefits is included in gross income