Ben's Employer Offers Employees the Following Benefits A) $9,400
B) $11,070
C) $10,600
D) $7,000
E) Zero

Ben's employer offers employees the following benefits. What amount must Ben include in his gross income? $\begin{array} { ll }\underline{\text { Benefit }}&\underline{\text { Value}}\\\text { Health insurance coverage}& \$5,800\\ \text { Group term life insurance } ( \$ 50,000 ) & 4,270 \\ \text { Disability insurance coverage (considered purchased by Ben) } & 3,600\\ \text {Whole life insurance coverage (\$ 100,000) }& 7,000 \end{array}$

A) $9,400
B) $11,070
C) $10,600
D) $7,000
E) Zero - None of these benefits is included in gross income