Ben's Employer Offers Employees the Following Benefits $\quad\quad\quad$ Benefit $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad Value$

Ben's employer offers employees the following benefits. What amount must Ben include in his gross income? $\quad\quad\quad$ Benefit $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad Value$
Health insurance coverage $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \$5,800$
$\begin{array}{ll}\text { Group term life insurance }(\$ 50,000) & 4,270 \\ \text { Disability insurance coverage (considered purchased by Ben) } & 3,600\end{array}$
Whole life insurance coverage $(\$ 100,000) \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad7,000$

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